Setoffs; priorities.
Neb. Rev. Stat. § 77-27,208
in effect77-27,208. 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.
Laws 1993, LB 46, § 12; Laws 1996, LB 1044, § 810; Laws 1997, LB 307, § 211; Laws 1997, LB 720, § 24.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-27,208Fetched: 10/20/2026
