43-922. Payment or refund of tax when law changed
If any tax which has been paid under the law applicable to the first calendar year exceeds the tax imposed by section 43-921, the excess shall be refunded or credited to the taxpayer. Any tax in addition to that paid under the law applicable to the first calendar year made necessary by such section is immediately due and payable upon notice and demand from the department.
Section: Previous 43-724 43-901 43-902 43-903 43-904 43-905 43-921 43-922 43-923 43-931 43-932 43-933 43-934 43-941 43-942 NextLast modified: October 13, 2016