Nebraska Revised Statute 77-27,183
- Revised Statutes
- Chapter 77
- 77-27,183
Chapter 77
77-27,183.
Improper setoff; how treated.
In the case of an improper setoff, the agency receiving the benefit of the setoff by having a purportedly delinquent tax paid shall be liable to the taxpayer for payment of any setoff, penalty, and interest.