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2013 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-27,208 - Setoffs; priorities.


NE Code § 77-27,208 (2013) What's This?

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.

Source

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


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