Setoffs; priorities.

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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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