219 Neb. Admin. Code, ch. 16, § 007
Current through September 17, 2024
Income tax refunds intercepted will be placed in Labor's "Income Tax Set-Off Account" and held by the Department of Administrative Services pending final determination. Upon final determination, monies so held will then be applied to the debtor's account and/or refunded to the debtor as determined. A receipt will be issued to the debtor showing the amount of income tax refund available to Labor for set-off, the amount of certified debt, the amount applied to the debt, balance of the debt after application of the set-off, and any excess amount refunded to the debtor.
219 Neb. Admin. Code, ch. 16, § 007