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77-2777 Income tax; deficiency; notice.

NE Code § 77-2777 (2019) (N/A)
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77-2777. Income tax; deficiency; notice.

Sixty days after the date on which it was mailed, or one hundred fifty days if the taxpayer is outside the United States, a notice of proposed assessment of a deficiency shall constitute a final assessment of the amount of tax specified together with interest, additions to tax, and penalties except only for such amounts as to which the taxpayer has filed a protest with the Tax Commissioner.

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77-2776 Income tax; Tax Commissioner; return; examination; failure to file; notice; deficiency; notice.
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77-2778 Income tax; deficiency; written protest; time.