Neb. Rev. Stat. §§ 77-27,183
Current with changes through the 2024 First Special Legislative Session
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.
Neb. Rev. Stat. §§ 77-27,183