Neb. Rev. Stat. §§ 77-27,201
Current with changes through the 2024 First Special Legislative Session
The Department of Labor may submit any debt of twenty-five dollars or more to the Department of Revenue for collection pursuant to sections 77-27,197 to 77-27,209 except when the validity of the debt has not been finally determined by the debtor's exercise or failure to exercise all applicable appeal rights.
Neb. Rev. Stat. §§ 77-27,201