Nebraska § 49-1202 - Registered, certified mail; record authenticated; evidence of mailing.
Full text of Nebraska Revised Statutes of Nebraska § 49-1202 — Registered, certified mail; record authenticated; evidence of mailing., with citation guidance and answers to common questions.
§ 49-1202. Registered, certified mail; record authenticated; evidence of mailing.
If any report, claim, tax return, tax valuation, equalization, or exemption protest, or tax form, petition, appeal, or statement, or any payment, referred to in section 49-1201, is sent by United States mail and either registered or certified, a record authenticated by the United States post office of such registration or certification shall be considered competent evidence that the report, claim, tax return, tax valuation, equalization, or exemption protest, or tax form, petition, appeal, or statement, or payment was delivered to the state officer or state agency or officer or agency of the political subdivision to which addressed, and the date of registration or certification shall be deemed the postmarked date.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 49-1202
What does Revised Statutes of Nebraska § 49-1202 cover?
Section 49-1202 ("Registered, certified mail; record authenticated; evidence of mailing.") 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 § 49-1202?
A common citation format is "Revised Statutes of Nebraska § 49-1202" (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 § 49-1202 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.