Neb. Rev. Stat. §§ 77-27,208

Current with changes through the 2024 First Special Legislative Session

Section 77-27,208 - Setoffs; priorities

Setoffs against state income tax refunds shall have priority in the following order:

(1) Setoffs by the Department of Health and Human Services;

(2) Setoffs by the Internal Revenue Service;

(3) Setoffs by the Department of Labor; and

(4) Setoffs by the Department of Motor Vehicles.

Neb. Rev. Stat. §§ 77-27,208

Laws 1993, LB 46, § 12; Laws 1996, LB 1044, § 810; Laws 1997, LB 307, § 211; Laws 1997, LB 720, § 24.