- Section 77-27,174 - Act, how cited
- Section 77-27,175 - Agency, defined
- Section 77-27,176 - Purpose of act; limitation
- Section 77-27,177 - Tax refund setoff system; operation
- Section 77-27,178 - Delinquent federal tax liability; identification; joint tax return; presumption
- Section 77-27,179 - Tax refund setoff; procedure; joint return; how treated
- Section 77-27,180 - Setoff; notice; contents
- Section 77-27,181 - Application for hearing; when effective
- Section 77-27,182 - Hearing and appeal; procedure
- Section 77-27,183 - Improper setoff; how treated
- Section 77-27,184 - Tax Commissioner; adopt rules and regulations