Nebraska Department of Revenue

Revenue Ruling 99-22-1, Interest Rate Assessed on State Taxes [ [link removed] ], was issued by the Nebraska Department of Revenue (DOR) on September 16, 2022 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 changes to 5% starting January 1, 2023. The ruling supersedes Revenue Ruling 99-20-2 issued on September 28, 2020.

All current revenue rulings can also be found on the DOR's website [ [link removed] ].

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