Neb. Rev. Stat. » Chapter 45
Nebraska Revised Statutes

Neb. Rev. Stat. § 45-104 (2026)

Interest; other contract obligations

✓ current as of July 2026
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Unless otherwise agreed, interest shall be allowed at the rate of twelve percent per annum on money due on any instrument in writing, or on settlement of the account from the day the balance shall be agreed upon, on money received to the use of another and retained without the owner's consent, express or implied, from the receipt thereof, and on money loaned or due and withheld by unreasonable delay of payment. Unless otherwise agreed or provided by law, each charge with respect to unsettled accounts between parties shall bear interest from the date of billing unless paid within thirty days from the date of billing.

Notes of Decisions
Cited in 90 cases (24 in the last 5 years), 1935–2026 · leading case: Weyh v. Gottsch, 303 Neb. 280 (Neb. 2019).
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Weyh v. Gottsch, 303 Neb. 280 (Neb. 2019). · cites it 85× “10 pursuant to Neb. Rev. Stat. § 45-104 (Reissue 2010). Gottsch appealed, and we granted bypass to address the assignments of error related to recovery of prejudgment interest under Nebraska law.”
AVG Partners I v. Genesis Health Clubs, 307 Neb. 47 (Neb. 2020). · cites it 25× “Neb. Rev. Stat. § 45-104 (Reissue 2010) applies to four types of judgments: (1) money due on any instrument in writing; (2) settlement of the account from the day the balance shall - 49 - Nebraska Supreme Court Advance Sheets 307 Nebraska Reports AVG PARTNERS I v.”
Echo Grp. v. Tradesmen Internat., 980 N.W.2d 869 (Neb. 2022). · cites it 28× “Neb. Rev. Stat. § 45-104 (Reissue 2021) applies to four types of judgments: (1) money due on any instrument in writing; (2) settlement of the account from the day the balance shall be agreed upon; (3) money received to the use of another and retained without the owner’s consent,…”
Farm & Garden Ctr., L.L.C. v. Kennedy, 26 Neb. Ct. App. 576 (Neb. Ct. App. 2018). · cites it 33× “27 in accordance with Neb. Rev. Stat. § 45-104 (Reissue 2010). Kennedy timely filed a notice of appeal.”
BCL Props. v. Boyle, 992 N.W.2d 440 (Neb. 2023). · cites it 18× “Neb. Rev. Stat. § 45-104 (Reissue 2021) applies to four types of judgments: (1) money due on any instrument in writing; (2) settlement of the account from the day the balance shall be agreed upon; (3) money received to the use of another and retained without the owner’s consent,…”
McGill Restoration v. Lion Place Condo. Assn., 309 Neb. 202 (Neb. 2021). · cites it 7× “” Section 45-104 authorizes the recovery of prejudgment interest on four categories of contract-based claims without regard to whether the claim is liquidated or unliquidated.”
Knox v. Cook, 446 N.W.2d 1 (Neb. 1989). · cites it 10× “Neb.Rev. Stat. § 45-104 (Reissue 1988) specifies the legal rate of interest as 12 percent per annum.”
Folgers Architects Ltd. v. Kerns, 633 N.W.2d 114 (Neb. 2001). · cites it 6× “Similarly, Neb. Rev. Stat. § 45-104 (Reissue 1998), expressly referenced in § 45-103.”
Cheloha v. Cheloha, 582 N.W.2d 291 (Neb. 1998). · cites it 8× “02, compliance with the four conditions is no longer a prerequisite for an award of prejudgment interest if interest is provided for in Neb. Rev. Stat. § 45-104 (Reissue 1993) and the claim is liquidated.”
In re Est. of Akerson, 309 Neb. 470 (Neb. 2021). · cites it 4× “§ 30-24 ,102 (Reissue 2016), the legal rate of interest called for is 12 percent per annum, as required by Neb. Rev. Stat. § 45-104 (Reissue 2010). Appeal from the County Court for Hamilton County: Frank J.”
BSB CONST., INC. v. Pinnacle Bank, 776 N.W.2d 188 (Neb. 2009). · cites it 7× “First, BSB argues that it is entitled to prejudgment interest pursuant to Neb.Rev.Stat. § 45-104 (Reissue 2004), because Pinnacle wrongfully "retained" BSB's funds.”
Jenkins v. Gen. Collection Co., 538 F. Supp. 2d 1165 (D. Neb. 2008). · cites it 5× “With respect to prejudgment interest, Defendants claim that they were entitled to seek prejudgment interest under Neb. Rev.Stat. § 45-104 (Reissue 2004), which provides: Unless otherwise agreed, interest shall be allowed at the rate of twelve percent per annum on money due on…”
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