220 Neb. Admin. Code, ch. 8, § 004
Current through September 17, 2024
Combined taxes or payments in lieu of contributions received from employers that owe combined tax or payments in lieu of contributions, interest, or a penalty shall first be applied to the penalty, then to interest, and then to combined taxes or payments in lieu of contributions. When full payment is in jeopardy, the Commissioner may apply payments first to amounts owed for combined tax or payment in lieu of contributions, and then to interest and penalties.
220 Neb. Admin. Code, ch. 8, § 004