Nebraska § 77-4022 Tax; interest;
penalty

Nebraska Statutes

§ 77-4022 — Tax; interest; penalty

Nebraska § 77-4022

Ch. 77Revenue and Taxation

This text of Nebraska § 77-4022 (Tax; 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. § 77-4022 (2026).

Text

(1)Any tax imposed by section 77-4008 which is not paid on the due date shall become delinquent, and a penalty of twenty-five percent shall be added thereto, and shall bear interest at the rate prescribed by section 45-104.02 , as such rate may from time to time be adjusted, from the due date until paid.

(2)In addition to the penalty provided in subsection (1) of this section, if the Tax Commissioner finds that a licensee has made a false and fraudulent return with intent to evade the Tobacco Products Tax Act, the Tax Commissioner shall assess a penalty of twenty-five percent of the entire tax due for which the false and fraudulent return was made, excluding interest.

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(1) Any tax imposed by section 77-4008
which is not paid on the due date shall become
delinquent, and a penalty of twenty-five percent shall be added thereto, and
shall bear interest at the rate prescribed by section 45-104.02 ,
as such rate may from time to time be adjusted, from the due date until paid.
(2) In addition to the penalty provided in
subsection (1) of this section, if the Tax Commissioner finds
that a licensee has made a false and fraudulent return with intent to evade
the Tobacco Products Tax Act, the Tax Commissioner shall assess a penalty
of twenty-five percent of the entire tax due for which the false and fraudulent
return was made, excluding interest.