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Form a Business

Legislative intent.

Neb. Rev. Stat. § 77-27,197
in effect
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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.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-27,197Fetched: 10/20/2026

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