Statute 77 27 175

77-27,175. Agency, defined.As used in the Tax Refund Setoff Act, unless the context otherwise requires, agency shall mean the Department of Revenue, any other body in the executive branch of state government, any political subdivision of this state, or the federal Internal Revenue Service.Source Laws 1985, LB 273, § 2; Laws 1987, LB 523, § 29.