Tax; deficiency; interest; penalty.

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9-240. Tax; deficiency; interest; penalty.

All deficiencies of the tax prescribed in subsection (1) of section 9-239 shall accrue interest and be subject to a penalty as provided for sales and use taxes in the Nebraska Revenue Act of 1967.

Source

  • Laws 1984, LB 949, § 71;
  • R.S.Supp.,1984, § 9-197;
  • Laws 1986, LB 1027, § 41.

Cross References

  • Nebraska Revenue Act of 1967, see section 77-2701.


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