Nebraska § 57-710 - Tax; when delinquent; interest; penalty.
Full text of Nebraska Revised Statutes of Nebraska § 57-710 — Tax; when delinquent; interest; penalty., with citation guidance and answers to common questions.
§ 57-710. Tax; when delinquent; interest; penalty.
The tax provided by sections 57-701 to 57-714 shall become delinquent after the last day of each month as provided in section 57-704. Any such tax not paid within the time specified shall bear interest at the rate specified in section 45-104.02, as such rate may from time to time be adjusted, from the date of delinquency until paid, and such tax together with the interest shall be a lien as provided in section 57-702. The Tax Commissioner shall charge and collect a penalty for the delinquency in the amount of one percent of the delinquent taxes for each month, or part thereof, that the delinquency has continued, but in no event shall the penalty be more than twenty-five percent of the delinquent taxes. The Tax Commissioner may waive all or part of the penalty provided in this section but shall not waive the interest.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 57-710
What does Revised Statutes of Nebraska § 57-710 cover?
Section 57-710 ("Tax; when delinquent; interest; penalty.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 57-710?
A common citation format is "Revised Statutes of Nebraska § 57-710" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 57-710 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.