Nebraska Revised Statute 77-1249.01
Taxation of air carriers; delinquency; interest; collection.
All delinquent taxes shall draw interest from the date they become delinquent at a rate equal to the maximum rate of interest allowed per annum under section 45-104.01, as such rate may from time to time be adjusted by the Legislature, and the interest shall be collected and distributed the same as the tax on which the interest accrues. If such taxes and interest due thereon shall not have been paid on July 1 following the levy thereof, the Tax Commissioner shall collect the same by distress and sale of any property belonging to such delinquent person in like manner as required of county treasurers and county sheriffs in like cases.
- Laws 1983, LB 193, § 11;
- Laws 1989, Spec. Sess., LB 7, § 4;
- Laws 1995, LB 490, § 103;
- Laws 1997, LB 270, § 61;
- Laws 2007, LB334, § 56.