Revenue Ruling 99-24-1, Interest Rate Assessed on State Taxes, was issued by the Nebraska Department of Revenue (DOR) on July 23, 2024, and posted on the website. Based on the statutory requirements, the interest rate assessed on delinquent payments of any taxes or special assessments owed to the State of Nebraska or paid on credits or refunds of taxes will change to 8% starting January 1, 2025. The ruling supersedes Revenue Ruling 99-22-1 issued on September 16, 2022.
All current revenue rulings can also be found on the DOR's website.
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