Nebraska Revised Statutes

Neb. Rev. Stat. § 77-4108.01 (2026)

Refund claims; interest not allowable

✓ current as of July 2026
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For all refund claims filed on or after October 1, 1998, interest shall not be allowable on any refunds paid because of benefits earned under the Employment and Investment Growth Act.

Notes of Decisions
Cited in 1 case, 1999–1999 · leading case: Ameritas Life Ins. Corp. v. Balka, 601 N.W.2d 508 (Neb. 1999).
Ameritas Life Ins. Corp. v. Balka, 601 N.W.2d 508 (Neb. 1999). · cites it 4× “The term “interest” does not appear in the Act, except in § 77-4106(e) and Neb. Rev. Stat. § 77-4108.01 (Cum. Supp. 1998), both of which provide, inter alia, that interest is not allowable on certain refunds paid to taxpayers under the Act.”
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