{"data":{"id":"us-ne/neb.-rev.-stat.-77-27-183","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-27,183","heading":"Improper setoff; how treated.","body":"In the case of an improper setoff, the agency receiving the benefit of the setoff by having a purportedly delinquent tax paid shall be liable to the taxpayer for payment of any setoff, penalty, and interest.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-27,183","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"0cb2bf766525c24dd12bd0f5a922fe82205b6eb18aa71d51fe19abebfc3b089d","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-27-182","next":"us-ne/neb.-rev.-stat.-77-27-184"},"notice":"GroundRules: Original legal text. Not legal advice."}