Credits; use; refund claims; procedures; interest; appointment of purchasing agent

(1)(a) The credits prescribed in section 77-4105 shall be established by filing the forms required by the Tax Commissioner with the income tax return for the year. The credits may be used after any other nonrefundable credits to reduce the taxpayer's income tax liability imposed by sections 77-2714 to 77-27,135 . The credits may be used to obtain a refund of sales and use taxes under the Nebraska Revenue Act of 1967, the Local Option Revenue Act, and sections 13-319 , 13-324 , and 13-2813 which are not otherwise refundable that are paid on purchases, including rentals, for use at the project.