Nebraska Revised Statute 25-21,207

Chapter 25


Actions by state; counterclaims.

In any civil action instituted by the state, except in actions for the collection of revenue, for school or other trust funds, or against defaulting officers and their sureties or insurance providers as specified in section 11-201, the defendant may, as matter of defense, plead any setoff, counterclaim, or cross-demand that he or she may have arising to him or her in his or her own right, and upon which an action could be maintained by him or her against the state.


  • Laws 1877, § 7, p. 21;
  • R.S.1913, § 1183;
  • C.S.1922, § 1106;
  • C.S.1929, § 27-325;
  • R.S.1943, § 24-325;
  • R.S.1943, (1985), § 24-325;
  • Laws 2004, LB 884, § 14.


  • In action by state against gasoline dealer to recover excise taxes, dealer may not counterclaim for taxes alleged to have been collected under void law, since the action is for the collection of revenue. State v. Smith, 135 Neb. 423, 281 N.W. 851 (1938).

  • Attorney General has no general authority to appear in suits against state in federal court and waive state's immunity from suit. O'Connor v. Slaker, 22 F.2d 147 (8th Cir. 1927).