9-1206. Tax; delinquent; penalty; interest.
73 words·~1 min read·
/ne/chapter-9/9-1206A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If the tax provided for in section 9-1203 is not paid within such time as provided in section 9-1205 or as may be prescribed for payment thereof by rules and regulations prescribed by the commission, the same shall become delinquent and a penalty of ten percent shall be added thereto, together with interest at the rate specified in section 45-104.02 , as such rate may from time to time be adjusted, until paid.