Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-4020. Final decision; notification; appeal

Within a reasonable time after the hearing pursuant to section 77-4019, the Tax Commissioner shall make a final decision or final determination and notify the licensee or certified manufacturer by mail of such decision or determination. If any tax or additional tax becomes due, such notice shall be accompanied by a demand for payment of any tax due. A licensee or certified manufacturer may appeal the decision of the Tax Commissioner, and the appeal shall be in accordance with the Administrative Procedure Act.