Statute 66 724

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.Source Laws 1991, LB 627, § 119; Laws 1992, Fourth Spec. Sess., LB 1, § 9.