As used in the Tax Refund Setoff Act, unless the context otherwise requires, agency shall mean the Department of Revenue, any other body in the executive branch of state government, any political subdivision of this state, or the federal Internal Revenue Service.
Neb. Rev. Stat. § 77-27,175
Agency, defined
Laws 1985, LB 273, § 2; Laws 1987, LB 523, § 29.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.