Neb. Rev. Stat. § 68-607: Neb. Rev. Stat. § 68-607

If more or less than the correct amount of the contribution imposed by section 68-605 is paid or deducted with respect to any remuneration, proper adjustments, or refund if adjustment is impracticable, shall be made, without interest, in such manner and at such times as the state agency shall prescribe.