Neb. Rev. Stat. § 9-240
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
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.
Neb. Rev. Stat. § 9-240