Nebraska § 77-2618 Use tax; delinquent; penalty

Nebraska Statutes

§ 77-2618 — Use tax; delinquent; penalty

Nebraska § 77-2618

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2618 (Use tax; delinquent; 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. § 77-2618 (2026).

Text

If the tax provided for in section  77-2616  is not paid within such time as may be prescribed for payment thereof by rules and regulations prescribed by the Tax Commissioner, the same shall become delinquent and a penalty of twenty-five percent shall be added thereto, together with interest at the rate specified in section  45-104.02 , as such rate may from time to time be adjusted, until paid. If attorneys are employed to collect such delinquent tax, ten percent of the tax, penalty, and interest shall be added thereto as a part of the costs of collection.

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If the tax provided for in section 77-2616 is not paid within such time as may be prescribed for payment thereof by rules and regulations prescribed by the Tax Commissioner, the same shall become delinquent and a penalty of twenty-five percent shall be added thereto, together with interest at the rate specified in section 45-104.02 , as such rate may from time to time be adjusted, until paid. If attorneys are employed to collect such delinquent tax, ten percent of the tax, penalty, and interest shall be added thereto as a part of the costs of collection.