Section 466-9-008 - REFERRAL TO THE NEBRASKA DEPARTMENT OF REVENUE FOR TAX REFUND OFFSET The Department may submit a past-due support obligation to the Nebraska Department of Revenue for possible offset against state income tax refunds and state lottery prizes.
008.01NOTICE TO THE OBLIGOR OF REFERRAL. The Department will send notice to the obligor by regular first-class mail, that the obligor's past-due support obligation will be submitted to the Department of Revenue for possible offset of a tax refund. The notice of intent to refer a past-due support obligation to the Department of Revenue will advise the obligor that:(A) The obligor may contest the validity of the claim before the Department by giving written notice to the Department within 45 calendar days of the date the Department mailed the notice of intent to refer;(B) Only certain defenses can be raised; and(C) Any further arrears accruing may be added to the obligor's debt and will be subject to collection by offset.008.02CONTESTING STATE TAX OFFSET REFERRAL. The obligor may contest the referral to the Department of Revenue in writing postmarked within 45 calendar days of the date of the notice of referral. The only issues that the obligor may contest are: (A) An error in the identity of the obligor;(B) An error in the amount of past-due support; or(C) The non-existence of an order for support.008.03ADMINISTRATIVE REVIEW. If a timely written contest is received, the Department will review the pertinent facts of the case to determine if the obligor's contest is valid. The Department will notify the obligor of its findings within 60 calendar days of the date the contest is received by the Department.008.04REQUEST FOR AN ADMINISTRATIVE HEARING. The obligor may request an administrative hearing to appeal the Department's findings by sending a written request to the Department within 30 calendar days of the date of the administrative review finding. A hearing will be scheduled within 30 calendar days of the date a timely written request is received. The obligor will be notified of the hearing results within 15 calendar days of the hearing.466 Neb. Admin. Code, ch. 9, § 008
Amended effective 7/4/2020