Neb. Rev. Stat. § 77-3014

Beginning on the implementation date designated by the Tax Commissioner pursuant to subsection (2) of section 9-1312 , prior to the winnings payment of any cash device winnings as defined in section 9-1303 , a manufacturer of a cash device that makes winnings payments shall check the collection system to determine if the winner has a debt or an outstanding state liability as required by the Gambling Winnings Setoff for Outstanding Debt Act. If such manufacturer determines that the winner is subject to the collection system, the manufacturer shall deduct the amount of debt and outstanding state liability identified in the collection system from the winnings payment and shall remit the net winnings payment of cash device winnings, if any, to the winner and the amount deducted to the Department of Revenue to be credited against such debt or outstanding state liability as provided in section 9-1306 .