Nebraska § 21-328 - Occupation tax; refund; procedure; appeal.
Full text of Nebraska Revised Statutes of Nebraska § 21-328 — Occupation tax; refund; procedure; appeal., with citation guidance and answers to common questions.
§ 21-328. Occupation tax; refund; procedure; appeal.
Any corporation paying the occupation tax imposed by section 21-303 or 21-306 may claim a refund if the payment of such occupation tax was invalid for any reason. The corporation shall file a written claim and any evidence supporting the claim within two years after payment of such occupation tax. The Secretary of State shall either approve or deny the claim within thirty days after such filing. Any approved claims shall be paid out of the General Fund. Appeal of a decision by the Secretary of State shall be in accordance with the Administrative Procedure Act.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 21-328
What does Revised Statutes of Nebraska § 21-328 cover?
Section 21-328 ("Occupation tax; refund; procedure; appeal.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 21-328?
A common citation format is "Revised Statutes of Nebraska § 21-328" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 21-328 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.