Lyman-Richey Corp. v. Nebraska Dept. of Rev.

Decisions of the Nebraska Court of Appeals 412 22 NEBRASKA APPELLATE REPORTS Lyman-Richey Corporation, appellant, v. Nebraska Department of R evenue et al., appellees. ___ N.W.2d ___ Filed October 7, 2014. No. A-13-269. 1. Statutes: Appeal and Error. Statutory interpretation is a question of law that an appellate court resolves independently of the trial court. 2. Taxation: Notice: Time. Pursuant to the plain language of

Neb. Rev. Stat. § 77-2709(7) (Cum. Supp. 2012), a person must file a petition for redetermi- nation within 60 days after service of the notice, which service is complete at…