Section 466-9-009 - NOTICE OF CLAIM TO REFUND OR LOTTERY PRIZE Within 20 calendar days of receiving notice from the Department of Revenue that an obligor is entitled to a state tax refund or state lottery prize, the Department will send the obligor written notification 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 debtor's refund or state lottery prize.
009.01WRITTEN NOTIFICATION. The written notification shall clearly set forth: (A) The basis for the claim to the refund or state lottery prize;(B) The intention to apply the refund or state lottery prize against the debt;(C) The obligor's opportunity to give written notice of intent to contest the validity of the claim before the Department within 30 calendar days of the date of the mailing of the notice;(D) The mailing address to which the application for a hearing must be sent; and(E) Notice that failure to apply for a hearing in writing within the 30 day period will be deemed a waiver of the opportunity to contest the claim.009.02JOINT TAX RETURN NOTIFICATION. In the case of a joint tax return, the notice shall also state the name of the taxpayer named in the return, if any, against whom no debt is claimed.009.03JOINT TAX RETURN PRESUMPTION. In the case of a joint income tax return, it is presumed that each partner to the marriage submitting such return contributed one-half of the earnings upon which the refund is based. The presumption may be contested by the state, the delinquent taxpayer, or the innocent spouse at the administrative hearing.009.04HEARING ISSUES. No issues shall be reconsidered at the hearing which have been previously litigated except if the amount asserted as due and owing is not correct, an adjustment to the claimed amount shall be made.466 Neb. Admin. Code, ch. 9, § 009
Amended effective 7/4/2020