{"data":{"id":"us-ne/neb.-rev.-stat.-77-27-180","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-27,180","heading":"Setoff; notice; contents.","body":"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:\n(1) The basis for the claim to the refund;\n(2) The application of the refund or a portion thereof against the delinquent tax liability;\n(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;\n(4) The name and mailing address of the agency to which the application for a hearing must be sent;\n(5) The effect of a failure to apply in writing for a hearing within the prescribed period; and\n(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.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-27,180","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"284ea8a8cf863fc6bf7baad378ddb84d0397790057a679cfe261b8f0b447de0b","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-27-179","next":"us-ne/neb.-rev.-stat.-77-27-181"},"notice":"GroundRules: Original legal text. Not legal advice."}