Setoffs against state income tax refunds shall have priority in the following order: (1) Setoffs by the Department of Health and Human Services; (2) Setoffs by the Internal Revenue Service; (3) Setoffs by the Department of Labor; and (4) Setoffs by the Department of Motor Vehicles.
Setoffs; priorities.
Neb. Rev. Stat. § 77-27,208, under REVENUE AND TAXATION.
Neb. Rev. Stat. § 77-27,208