Utelcom, Inc. v. Egr

In this consolidated appeal, we determine how an automatic extension of time for filing a corporate income tax return affects the determination of when the 3-year limitation period for claiming a refund begins. Neb. Rev. Stat. § 77-2793(1) (Reissue 1996) requires that a taxpayer file a claim for an income tax refund within 3 years from the time the taxpayer filed its return. However, a department regulation states that “[a] return filed before the due date of the return will be presumed filed on the last day of the filing period.” 316 Neb. Admin. Code, ch. 33, § 005.01B(3) (1983).

We must…