Nebraska § 57-710 Tax; when delinquent; interest; penalty

Nebraska Statutes

§ 57-710 — Tax; when delinquent; interest; penalty

Nebraska § 57-710

Ch. 57Minerals, Oil, and Gas

This text of Nebraska § 57-710 (Tax; when delinquent; interest; penalty) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 57-710 (2026).

Text

The tax provided by sections  57-701  to  57-714  shall become delinquent after the last day of each month as provided in section  57-704 . Any such tax not paid within the time specified shall bear interest at the rate specified in section  45-104.02 , as such rate may from time to time be adjusted, from the date of delinquency until paid, and such tax together with the interest shall be a lien as provided in section  57-702 . The Tax Commissioner shall charge and collect a penalty for the delinquency in the amount of one percent of the delinquent taxes for each month, or part thereof, that the delinquency has continued, but in no event shall the penalty be more than twenty-five percent of the delinquent taxes. The Tax Commissioner may waive all or part of the penalty provided in this sec

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The tax provided by sections 57-701 to 57-714 shall become delinquent after the last day of each month as provided in section 57-704 . Any such tax not paid within the time specified shall bear interest at the rate specified in section 45-104.02 , as such rate may from time to time be adjusted, from the date of delinquency until paid, and such tax together with the interest shall be a lien as provided in section 57-702 . The Tax Commissioner shall charge and collect a penalty for the delinquency in the amount of one percent of the delinquent taxes for each month, or part thereof, that the delinquency has continued, but in no event shall the penalty be more than twenty-five percent of the delinquent taxes. The Tax Commissioner may waive all or part of the penalty provided in this section but shall not waive the interest.

Legislative History

Source: Laws 1955, c. 219, § 10, p. 613; Laws 1967, c. 351, § 7, p. 934; Laws 1983, LB 224, § 6; Laws 1986, LB 1027, § 197; Laws 1992, Fourth Spec. Sess., LB 1, § 6.