Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-4310.02. Overpayment of tax; Tax Commissioner; powers and duties; stamps, nonreturnable

(1) If the Tax Commissioner determines that any tax imposed by sections 77-4301 to 77-4316 has been paid more than once or has been erroneously or illegally collected or computed, the Tax Commissioner shall set forth that fact in his or her records and the amount collected may be refunded to the person by whom it was paid or his or her successors, administrators, or executors.

(2) No stamps that have been issued under such sections by the department can be returned.

(3) The Tax Commissioner may waive all or part of any penalties provided by such sections but may not waive interest on delinquent amounts.