316 NAC 34-007. APPEAL

REG-34-007 APPEAL 007.01 A declaratory order may be appealed in the manner provided for review of contested cases by the Administrative Procedure Act. 007.02 Parties desiring to appeal a declaratory order of the Tax Commissioner must file a petition for review in the appropriate district court within 30 days after the service of the declaratory order of the Tax Commissioner. The period for appeal commences to run from the date of service of the notification of the declaratory order the Tax Commissioner to the parties or their attorneys of record. Service of the petition and summons must be made in accordance with Nebraska law. 007.02A Except as provided in subsection 015.02B, parties desiring to appeal a declaratory order must file the petition for review in the district court of the county where the action was taken. 007.02B Parties desiring to appeal a declaratory order of the Tax Commissioner issued under the Revenue Act must file the petition for review in the district court of Lancaster County. (Sections 84-912.01(6), and 84-917, R.R.S. 2008. November 6, 2010.)