{"data":{"id":"us-ne/neb.-rev.-stat.-77-27-175","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-27,175","heading":"Agency, defined.","body":"As used in the Tax Refund Setoff Act, unless the context otherwise requires, agency shall mean the Department of Revenue, any other body in the executive branch of state government, any political subdivision of this state, or the federal Internal Revenue Service.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-27,175","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"422ceb1a859185465c5b804fd6a69d584f5538a75a77a8276933e1bfc3093699","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-27-174","next":"us-ne/neb.-rev.-stat.-77-27-176"},"notice":"GroundRules: Original legal text. Not legal advice."}