State Codes and Statutes

State Codes and Statutes

Statutes > Nebraska > Chapter77 > 77-27_183

77-27,183. Improper setoff; how treated.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. SourceLaws 1985, LB 273, § 10.