Setoffs against state income tax refunds shall have priority in the following order:

Terms Used In Nebraska Statutes 77-27,208

  • 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) 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.