Improper setoff; how treated.
Neb. Rev. Stat. § 77-27,183
in effect77-27,183. Improper setoff; how treated.
In the case of an improper setoff, the agency receiving the benefit of the setoff by having a purportedly delinquent tax paid shall be liable to the taxpayer for payment of any setoff, penalty, and interest.
Laws 1985, LB 273, § 10.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-27,183Fetched: 10/20/2026
