Statute 77 27 208

77-27,208. Setoffs; priorities.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.Source Laws 1993, LB 46, § 12; Laws 1996, LB 1044, § 810; Laws 1997, LB 307, § 211; Laws 1997, LB 720, § 24.