{"data":{"id":"us-ne/neb.-rev.-stat.-77-27-208","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-27,208","heading":"Setoffs; priorities.","body":"Setoffs against state income tax refunds shall have priority in the following order:\n(1) Setoffs by the Department of Health and Human Services;\n(2) Setoffs by the Internal Revenue Service;\n(3) Setoffs by the Department of Labor; and\n(4) Setoffs by the Department of Motor Vehicles.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-27,208","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"83a470f9c010b0f76d00b44ce7216d6b725dc25404efb48901f8ae75cbaeb20d","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-27-207","next":"us-ne/neb.-rev.-stat.-77-27-209"},"notice":"GroundRules: Original legal text. Not legal advice."}