Nebraska Revised Statute 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.
- Laws 1991, LB 627, § 119;
- Laws 1992, Fourth Spec. Sess., LB 1, § 9.