77-2106.02 Tax; refund; Tax Commissioner; issue certificate; effect.

NE Code § 77-2106.02 (2019) (N/A)
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77-2106.02. Tax; refund; Tax Commissioner; issue certificate; effect.

The Tax Commissioner, upon satisfactory proof rendered to him or her of the overpayment of transfer tax in any case, shall issue a certificate of the amount of such overpayment and the party entitled to a refund on account of such overpayment. Such certificate shall constitute prima facie evidence of such overpayment and the person or persons entitled to a refund on account of such payment.

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