Section 4-10-010 - Interest on Late Filing Fees and Civil Penalties; Section 49-1463.0201. Interest shall accrue on all late filing fees and civil penalties imposed under the Nebraska Political Accountability and Disclosure Act at the rate specified in section 45-104.02, as such rate may from time to time be adjusted.02. The interest shall begin to accrue thirty days after the Commission sends notice to the person of the assessment of the late filing fee or civil penalty.03. A written request filed with the Commission for relief from late filing fees shall stay the accrual of interest on a late filing fee until such time as the Commission grants or denies the relief.04. Interest on an unpaid late filing fee and civil penalty shall be simple interest. 04A. The daily accrual of interest shall be calculated by dividing the amount of the annual interest by 365.04B. At the time of payment interest may be rounded down to the nearest dollar.04C. When the interest rate changes in accordance with the provisions of § 45-104.02, the new interest rate shall thereafter be applied to any unpaid late filing fees and civil penalties including those late fees and civil penalties previously assessed..05 Payment of late filing fees, civil penalties and interest shall be applied first to the interest and then to the principal of the late filing fees and civil penalties.4 Neb. Admin. Code, ch. 10, § 010
Amended effective 12/9/2015.