Nebraska Revised Statute 9-1307

Chapter 9

9-1307.

Notice of claim to winnings payment; contents.

(1) Within twenty days after a remittance pursuant to section 9-1306 due to an outstanding state tax liability, the Department of Revenue shall notify the winner of the remittance. The notice shall state (a) the basis for the claim to the outstanding state tax liability by the Department of Revenue, (b) the application of the winnings payment against the outstanding state tax liability of the obligor, (c) the obligor's opportunity to give written notice of intent to contest the validity of the claim before the Department of Revenue within thirty days after the date of the mailing of the notice, (d) the mailing address to which the request must be sent, and (e) that a failure to contest the claim in writing within the thirty-day period will be deemed a waiver of the opportunity to contest the claim resulting in a setoff by default.

(2)(a) Within twenty days after notification from the Department of Revenue of a remittance pursuant to section 9-1306 due to owing a debt certified by the Department of Health and Human Services, the Department of Health and Human Services shall send written notification to the obligor of an assertion of its rights, or of the rights of an individual not eligible as a public assistance recipient, to all or a portion of the obligor's winnings payment.

(b) The written notification shall clearly set forth (i) the basis for the claim to the winnings payment, (ii) the intention to apply the winnings payment against the debt owed to a claimant, (iii) the obligor's opportunity to give written notice of intent to contest the validity of the claim before the Department of Health and Human Services within thirty days after the date of the mailing of the notice, (iv) the mailing address to which the request for a hearing must be sent, and (v) that failure to apply for a hearing in writing within the thirty-day period will be deemed a waiver of the opportunity to contest the claim resulting in a setoff by default.

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