2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-27,197 - Legislative intent.
It is the intent of the Legislature to establish and maintain a procedure to set off against a debtor's income tax refund any debt owed to the Department of Labor which has accrued as a result of an individual's liability for the repayment of unemployment insurance benefits determined to be in overpayment pursuant to sections 48-665 and 48-665.01 or an employer's liability for combined tax determined to be due and owing pursuant to sections 48-655 and 48-656.
- Laws 1993, LB 46, § 1;
Laws 1997, LB 129, § 3.
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