Nebraska Revised Statute 72-1501
(1) Agency shall mean the State of Nebraska or any agency, commission, department, division, or office thereof, including the University of Nebraska and the state colleges;
(2) Account shall mean any amount of money owed to any agency by a political subdivision;
(3) Delinquent, as it applies to accounts, shall mean any account, not the subject of a bona fide dispute or litigation, that is not paid on or before the date specified by statute, rule, regulation, agreement, or court order, or the prior notice of the agency that payment of such account is now due;
(4) Political subdivision shall mean any city, village, township, district, county, or other political subdivision of the State of Nebraska;
(5) Director shall mean the Director of Administrative Services; and
(6) State aid payment shall mean any money appropriated from the General Fund for payment to a political subdivision.
Laws 1982, LB 931, § 1.