Nebraska Statutes 77-27,180. Setoff; notice; contents
Within thirty days of a transfer pursuant to section 77-27,179, the Department of Revenue shall notify the person, and his or her spouse in the case of a joint return, of the transfer. If an agency, other than the Department of Revenue, or the Commissioner of Internal Revenue is involved with the transfer, a copy of the notice and of any correspondence shall be sent to each involved party. The notice shall state:
Terms Used In Nebraska Statutes 77-27,180
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801
- State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
(1) The basis for the claim to the refund;
(2) The application of the refund or a portion thereof against the delinquent tax liability;
(3) That the person has the opportunity to contest the validity and amount of the delinquent tax liability by applying to the agency requesting the setoff in writing for a hearing and the time period after the date of the mailing of the notice within which the appeal must be filed;
(4) The name and mailing address of the agency to which the application for a hearing must be sent;
(5) The effect of a failure to apply in writing for a hearing within the prescribed period; and
(6) In the case of a joint return (a) the presumption provided in section 77-27,178, (b) that the presumption may be rebutted, (c) whether both or just one of the spouses has a delinquent tax liability, and (d) the percentage of the refund which the agency attributes to the spouse or spouses with the delinquent tax liability.