Neb. Rev. Stat. §§ 77-27,218
Upon the final determination of the amount and validity of the debt due and owing, by means of the hearing provided for in section 77-27,216 or by the taxpayer's default through failure to request a hearing, the Department of Motor Vehicles shall certify the debt to the Department of Administrative Services within twenty days from the date of the final determination. Upon receipt of the certified debt amount from the Department of Motor Vehicles, the Department of Administrative Services shall deduct an amount equal to the certified debt from the refund due the debtor, up to the amount of the refund, and shall transfer such amount to the Department of Motor Vehicles. The Department of Administrative Services shall refund any remaining balance to the debtor as if the setoff had not occurred.
Neb. Rev. Stat. §§ 77-27,218