{"data":{"id":"us-ne/neb.-rev.-stat.-77-27-197","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-27,197","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 any debt owed to the Department of Labor which has accrued as a result of an individual's liability for the repayment of unemployment insurance benefits determined to be in overpayment pursuant to sections 48-665 and 48-665.01 or an employer's liability for combined tax determined to be due and owing pursuant to sections 48-655 and 48-656.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-27,197","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"0596764d161742c083bcc558229ecf2ef1aef033bb45779bc5ec5067f289091b","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-27-196.01","next":"us-ne/neb.-rev.-stat.-77-27-198"},"notice":"GroundRules: Original legal text. Not legal advice."}