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.
Neb. Rev. Stat. § 77-27,208
Setoffs; priorities
Laws 1993, LB 46, § 12; Laws 1996, LB 1044, § 810; Laws 1997, LB 307, § 211; Laws 1997, LB 720, § 24.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.