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2021 Nebraska Revised Statutes
Chapter 66 - Oils, Fuels, and Energy
66-724 - Deficiency; late payment; interest.
Universal Citation:
NE Code § 66-724 (2021)
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66-724. Deficiency; late payment; interest.
All deficiencies determined by the department and any tax paid after the time provided shall accrue interest at the rate specified in section 45-104.02, as such rate may from time to time be adjusted, on such deficiency or late payment from the date such tax was due to the date of payment.
Source
- Laws 1991, LB 627, § 119;
- Laws 1992, Fourth Spec. Sess., LB 1, § 9.
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