Neb. Rev. Stat. § 77-27,208: Setoffs; priorities.

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.