Statute 77 27 201

77-27,201. Debt; submission for collection; when.The Department of Labor may submit any debt of twenty-five dollars or more to the Department of Revenue for collection pursuant to sections 77-27,197 to 77-27,209 except when the validity of the debt has not been finally determined by the debtor's exercise or failure to exercise all applicable appeal rights.Source Laws 1993, LB 46, § 5.