Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 316 - NEBRASKA DEPARTMENT OF REVENUE
Chapter 33 - PRACTICE AND PROCEDURE
Section 316-33-015 - APPEALS
Universal Citation: 316 NE Admin Rules and Regs ch 33 ยง 015
Current through March 20, 2024
015.01 Any person aggrieved by a final decision in a contested case is entitled to judicial review under the Administrative Procedure Act or to resort to such other means of review as may be provided by law.
015.02 Parties desiring to appeal a final order of the Tax Commissioner must file a petition for review in the appropriate district court within 30 days after the service of the final order of the Tax Commissioner. The period for appeal commences to run from the date of service of the notification of a determination by the Tax Commissioner to the parties or their attorneys of record. Service of the petition and summons must be made in accordance with Nebraska law.
015.02A Except as provided in subsections
015.02B and
015.02C, parties
desiring to appeal a final order must file the petition for review in the
district court of the county where the action was taken.
015.02B Except as provided in subsection
015.02C, parties
desiring to appeal a final order of the Tax Commissioner issued under the
Revenue Act must file the petition for review in the district court of
Lancaster County.
015.02C Parties
desiring to appeal a final order of the Tax Commissioner denying an income tax
refund claim may file the petition for review in the district court where the
taxpayer resides or the district court of Lancaster County.
Disclaimer: These regulations may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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