{"data":{"id":"us-ne/neb.-rev.-stat.-77-27-160","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-27,160","heading":"Legislative intent.","body":"It is the intent of the Legislature to establish and maintain a procedure to set off against a debtor's income tax refund or state lottery prize any debt which is assigned to the Department of Health and Human Services or which any individual not eligible as a public assistance recipient is attempting to collect, which has accrued through written contract, subrogation, or court judgment and is in the form of a liquidated amount due and owing for the care, support, or maintenance of a child or for spousal support.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-27,160","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"fb4aeb7a62d5f4552be4ea0b3a1be5b0f521c4a192a45e9012ac9f68ddb5fa16","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-27-159","next":"us-ne/neb.-rev.-stat.-77-27-161"},"notice":"GroundRules: Original legal text. Not legal advice."}