Nebraska § 72-1601 Delinquent tax or obligation owed to the state; statements; Director of Administrative Services; duties

Nebraska Statutes

§ 72-1601 — Delinquent tax or obligation owed to the state; statements; Director of Administrative Services; duties

Nebraska § 72-1601

Ch. 72Public Lands, Buildings, and Funds

This text of Nebraska § 72-1601 (Delinquent tax or obligation owed to the state; statements; Director of Administrative Services; duties) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 72-1601 (2026).

Text

When any person is indebted to the State of Nebraska on account of any tax or other obligation then due and owing to the state, the officer, commission, or other division of state government charged with administration of the law under which such tax or other obligation arose may file with the Director of Administrative Services a statement of the amount so owing and shall at the same time mail a copy of such statement to the person owing such tax or other obligation. When such statement is filed, the director shall withhold an amount, not exceeding the amount of the statement, from any debt then owing by the State of Nebraska to such person and by warrant or other order shall direct the State Treasurer to credit the amount so withheld to the proper fund. If the amount so withheld is not s

Free access — add to your briefcase to read the full text and ask questions with AI

When any person is indebted to the State of Nebraska on account of any tax or other obligation then due and owing to the state, the officer, commission, or other division of state government charged with administration of the law under which such tax or other obligation arose may file with the Director of Administrative Services a statement of the amount so owing and shall at the same time mail a copy of such statement to the person owing such tax or other obligation. When such statement is filed, the director shall withhold an amount, not exceeding the amount of the statement, from any debt then owing by the State of Nebraska to such person and by warrant or other order shall direct the State Treasurer to credit the amount so withheld to the proper fund. If the amount so withheld is not sufficient to satisfy the statement in full, successive statements may be filed with the director whenever the State of Nebraska becomes further indebted to such person. The withholding referred to in this section shall apply solely to money owing by the state.

Legislative History

Source: Laws 1959, c. 378, § 1, p. 1318; R.S.1943, (1986), § 77-2418; Laws 1989, LB 13, § 3. Cross References: Tuition assistance program for Nebraska National Guard members, repayment provisions, see section 85-505.01.