Interest prescribed by law on overdue combined tax payments or payments in lieu of contributions shall accrue on and after the day following the due date of any combined tax payment or payment in lieu of contributions. Interest due shall be computed at the rate of one and one-half percent for each full month and for any period of less than one full month at the rate of one-thirtieth of one and one-half percent for each calendar day or fraction thereof.
220 Neb. Admin. Code, ch. 8, § 003