Nebraska Revised Statute 77-2777
Sixty days after the date on which it was mailed, or one hundred fifty days if the taxpayer is outside the United States, a notice of proposed assessment of a deficiency shall constitute a final assessment of the amount of tax specified together with interest, additions to tax, and penalties except only for such amounts as to which the taxpayer has filed a protest with the Tax Commissioner.
Laws 1967, c. 487, § 77, p. 1605;
Laws 1993, LB 345, § 63;
Laws 1994, LB 977, § 16;
Laws 2008, LB914, § 10.