An Intermediate Care Facility for Individuals with Developmental Disabilities (ICF/DD) provider who has paid an amount in excess of the required tax may request a refund. The Intermediate Care Facility for Individuals with Developmental Disabilities (ICF/DD) provider must request the refund in writing to the Department and must identify the reason why the provider believes an overpayment has occurred and the estimated amount of the overpayment.
405 Neb. Admin. Code, ch. 1, § 003