reglab/housing_qa huggingface dataset:
NE Code § 77-27,163.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,163.01 - Costs of health services; setoff; Department of Health and Human Services; duties; amount of setoff; priority of claims.

77-27,163.01.  Costs of health services; setoff; Department of Health and Human Services; duties; amount of setoff; priority of claims.The Department of Health and Human Services shall use the procedures in this section and sections 77-27,160 to 77-27,173 to setoff against a debtor's income tax refund the costs of health services provided to a child of the debtor if:(1) The debtor is required by court or administrative order to provide coverage for the costs of such services; and(2) The debtor has received payment from a third party for the costs of such services but has not used the payment to reimburse either the other parent or guardian or the provider of such services.The amount of the setoff shall be limited to the amount necessary to reimburse the department for its expenditures for the costs of such services under the medical assistance program established pursuant to the Medical Assistance Act. Any claim for current or past-due child support shall take priority over a claim for setoff for the costs of health services.Source   Laws 1994, LB 1224, § 86;   Laws 1996, LB 1044, § 800;   Laws 1997, LB 307, § 201;  Laws 2006, LB 1248, § 86. Cross References  Medical Assistance Act, see section 68-901.
NE Code § 77-27,164 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,164 - Department of Health and Human Services; adopt rules and regulations.

77-27,164.  Department of Health and Human Services; adopt rules and regulations.The Department of Health and Human Services shall adopt and promulgate rules and regulations necessary to carry out the purposes of sections 77-27,160 to 77-27,173.Source   Laws 1984, LB 845, § 10;   Laws 1996, LB 1044, § 801;   Laws 1997, LB 307, § 202.
NE Code § 77-27,165 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,165 - Notice of claim to debtor; contents.

77-27,165.  Notice of claim to debtor; contents.The Department of Health and Human Services shall send notification to the debtor of the assertion of the department's rights, or of the rights of an individual not eligible as a public assistance recipient, to all or a portion of the debtor's income tax refund. The notice shall contain the procedures available to the debtor for protesting the offset, the debtor's opportunity to give written notice of intent to contest the validity of the claim before the department within thirty days of the date of mailing the notice, and the defenses the debtor may raise. The debt shall be certified by the department through a preoffset review.Source   Laws 1984, LB 845, § 11;   Laws 1996, LB 1044, § 802;   Laws 1997, LB 307, § 203;  Laws 2010, LB849, § 29.
NE Code § 77-27,166 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,166 - Submission of certified debt; when effective; Lottery Division of the Department of Revenue; duties.

77-27,166.  Submission of certified debt; when effective; Lottery Division of the Department of Revenue; duties.(1) The Department of Health and Human Services may submit any certified debt of twenty-five dollars or more to the Department of Revenue except when the validity of the debt is legitimately in dispute. The submission of debts of past due support shall be a continuous submission process that allows the amount of past due support to fluctuate up or down depending on the actual amount owed. Any submission shall be effective only to initiate setoff for a claim against a refund that would be made for the calendar year subsequent to the year in which such submission is made.(2) The Lottery Division of the Department of Revenue shall review all current debts on the records of the Department of Health and Human Services at the time of redeeming a lottery ticket for a state lottery prize to certify a debt owed by a winner of a state lottery prize.Source   Laws 1984, LB 845, § 12;   Laws 1993, LB 138, § 73;   Laws 1996, LB 1044, § 803;   Laws 1997, LB 307, § 204;  Laws 2009, LB288, § 36.
NE Code § 77-27,167 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,167 - Notice of pending refund or state lottery prize.

77-27,167.  Notice of pending refund or state lottery prize.If a debtor identified by the Department of Health and Human Services pursuant to section 77-27,165 or 77-27,166 is determined by the Department of Revenue to be entitled to a refund of twenty-five dollars or more or a state lottery prize, the Department of Health and Human Services shall be notified that a refund or prize is pending.Source   Laws 1984, LB 845, § 13;   Laws 1993, LB 138, § 74;   Laws 1996, LB 1044, § 804;   Laws 1997, LB 307, § 205.
NE Code § 77-27,168 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,168 - Notice of claim to refund or state lottery prize; contents.

77-27,168.  Notice of claim to refund or state lottery prize; contents.(1) Upon receipt of notification pursuant to section 77-27,167 that a debtor is entitled to a refund or a state lottery prize, the Department of Health and Human Services shall, within twenty days, send written notification to the debtor 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.(2) The written notification shall clearly set forth the basis for the claim to the refund or state lottery prize, the intention to apply the refund or state lottery prize against the debt to a claimant, the debtor's opportunity to give written notice of intent to contest the validity of the claim before the Department of Health and Human Services within thirty days of the date of the mailing of the notice, the mailing address to which the application for a hearing must be sent, and notice that failure to apply for a hearing in writing within the thirty-day period will be deemed a waiver of the opportunity to contest the claim, causing a setoff by default.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. There shall be no affirmative duty placed upon the non-owing spouse of an intercepted tax return to initiate an action to receive payment of the noninterceptable amount.Source   Laws 1984, LB 845, § 14;   Laws 1993, LB 138, § 75;   Laws 1996, LB 1044, § 805;   Laws 1997, LB 307, § 206.
NE Code § 77-27,169 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,169 - Debtor; application for hearing; when effective; hearing.

77-27,169.  Debtor; application for hearing; when effective; hearing.A written application, pursuant to sections 77-27,165 and 77-27,168, by a debtor for a hearing shall be effective upon mailing the application, postage prepaid and properly addressed, to the Department of Health and Human Services.If the Department of Health and Human Services receives a written application contesting a claim, it shall grant a hearing to the taxpayer or state lottery prize winner to determine whether the claim is valid. If the amount asserted as due and owing is not correct, an adjustment to the claimed amount shall be made. No issues shall be reconsidered at the hearing which have been previously litigated.Source   Laws 1984, LB 845, § 15;   Laws 1993, LB 138, § 76;   Laws 1996, LB 1044, § 806;   Laws 1997, LB 307, § 207.
NE Code § 77-27,170 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,170 - Appeal.

77-27,170.  Appeal.Any appeal of an action taken at or as a result of a hearing held pursuant to section 77-27,169 shall be in accordance with the Administrative Procedure Act.Source  Laws 1984, LB 845, § 16. Cross References  Administrative Procedure Act, see section 84-920.
NE Code § 77-27,171 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,171 - Certification of debt; when; procedure; deduction from refund or state lottery prize.

77-27,171.  Certification of debt; when; procedure; deduction from refund or state lottery prize.(1) Upon final determination of the amount and validity of the debt due and owing by means of the hearing provided for in section 77-27,169 or by the taxpayer's default through failure to request a hearing pursuant to section 77-27,168, the Department of Health and Human Services shall certify the debt to the Department of Administrative Services within twenty days from the date of the final determination. The final determination shall not delay a refund beyond the period prescribed in section 77-2794.(2) Upon receipt of the certified debt amount from the Department of Health and Human Services, the Department of Administrative Services shall deduct an amount equal to the certified debt from the refund or state lottery prize due the debtor, up to the amount of the refund or state lottery prize, and shall transfer such amount, by noncash voucher, to the Department of Health and Human Services. In nonpublic assistance cases, the Department of Health and Human Services shall transmit the funds collected to the clerk of the district court for dispersal to the payee. The Department of Administrative Services shall refund or award any remaining balance to the debtor as if the setoff had not occurred.Source   Laws 1984, LB 845, § 17;   Laws 1993, LB 138, § 77;   Laws 1996, LB 1044, § 807;   Laws 1997, LB 307, § 208.
NE Code § 77-27,172 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,172 - Completion of setoff; notice.

77-27,172.  Completion of setoff; notice.When the Department of Health and Human Services receives all or a portion of a certified debt pursuant to section 77-27,171, the department shall notify the debtor of the completion of the setoff. Such notice shall include the final amount of the refund or state lottery prize to which the debtor was entitled prior to the setoff, the amount of the certified debt, and the amount of the refund or state lottery prize in excess of the debt, if any.Source   Laws 1984, LB 845, § 18;   Laws 1993, LB 138, § 78;   Laws 1996, LB 1044, § 808;   Laws 1997, LB 307, § 209.
NE Code § 77-27,173 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,173 - Costs of setoffs; reimbursement.

77-27,173.  Costs of setoffs; reimbursement.The Department of Health and Human Services shall reimburse the Department of Revenue and the Department of Administrative Services for all reasonable and necessary costs incurred by the Department of Revenue and the Department of Administrative Services in setting off debts pursuant to sections 77-27,160 to 77-27,173.Source   Laws 1984, LB 845, § 19;   Laws 1996, LB 1044, § 809;   Laws 1997, LB 307, § 210.
NE Code § 77-27,174 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,174 - Act, how cited.

77-27,174.  Act, how cited.Sections 77-27,174 to 77-27,184 shall be known and may be cited as the Tax Refund Setoff Act.Source  Laws 1985, LB 273, § 1.
NE Code § 77-27,175 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,175 - Agency, defined.

77-27,175.  Agency, defined.As used in the Tax Refund Setoff Act, unless the context otherwise requires, agency shall mean the Department of Revenue, any other body in the executive branch of state government, any political subdivision of this state, or the federal Internal Revenue Service.Source   Laws 1985, LB 273, § 2;   Laws 1987, LB 523, § 29.
NE Code § 77-27,176 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,176 - Purpose of act; limitation.

77-27,176.  Purpose of act; limitation.The purpose of the Tax Refund Setoff Act is to provide the Tax Commissioner with the authority to enter into an agreement with the Commissioner of Internal Revenue to establish a reciprocal tax refund setoff system substantially similar to such act. The Tax Commissioner shall not enter into such agreement unless the Commissioner of Internal Revenue is authorized by federal law to enter into a substantially similar agreement offsetting delinquent state taxes.Source  Laws 1985, LB 273, § 3.
NE Code § 77-27,177 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,177 - Tax refund setoff system; operation.

77-27,177.  Tax refund setoff system; operation.The tax refund setoff system shall allow the state government to offset a person's delinquent federal tax liability against any state tax refund due to such person. The delinquent tax liability shall include all tax liability, interest, penalties, fees, and any other charges accruing pursuant to the taxing laws of the federal government. This tax refund setoff system shall be in addition to and not a substitute for any other remedy available to collect such delinquencies.Source  Laws 1985, LB 273, § 4.
NE Code § 77-27,178 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,178 - Delinquent federal tax liability; identification; joint tax return; presumption.

77-27,178.  Delinquent federal tax liability; identification; joint tax return; presumption.The Commissioner of Internal Revenue shall provide a system to identify persons having delinquent tax liability under federal taxing laws.On or before dates specified in the agreement, the Commissioner of Internal Revenue shall supply the Department of Revenue with information necessary to identify such persons and shall certify in writing the amount of the liability. Such information shall be confidential.In the case of a joint tax return it shall be presumed that each spouse contributed one-half of the amount upon which the refund is based. If only one of the spouses filing the return is identified as a person having a delinquent tax liability, the other spouse shall receive one-half of the refund unless this presumption is rebutted by the agency or the spouse.Source  Laws 1985, LB 273, § 5.
NE Code § 77-27,179 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,179 - Tax refund setoff; procedure; joint return; how treated.

77-27,179.  Tax refund setoff; procedure; joint return; how treated.(1) If the Department of Revenue determines that a person identified as having a delinquent tax liability is entitled to a tax refund:(a) The Department of Revenue shall transfer the full amount of the refund or the amount equal to any debts owed the state or any of its political subdivisions, whichever is less, as necessary to apply toward satisfaction of the liability;(b) The Department of Revenue shall transfer the amount of any balance of the refund or the amount certified by the Commissioner of Internal Revenue as delinquent tax liability, whichever is less, to the Commissioner of Internal Revenue; and(c) Any remaining balance of the refund shall be forwarded to the taxpayer in the usual manner.(2) In the case of a joint return when only one spouse is a person identified as having a delinquent tax liability, if the Department of Revenue has reason to believe that the spouse having the liability did in fact contribute more or less than the one-half contribution as provided in section 77-27,178, the Department of Revenue shall transfer the amount of the refund deemed attributable to the spouse with the liability as provided in subsection (1) of this section.Source  Laws 1985, LB 273, § 6.
NE Code § 77-27,180 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,180 - Setoff; notice; contents.

77-27,180.  Setoff; notice; contents.Within thirty days of a transfer pursuant to section 77-27,179, the Department of Revenue shall notify the person, and his or her spouse in the case of a joint return, of the transfer. If an agency, other than the Department of Revenue, or the Commissioner of Internal Revenue is involved with the transfer, a copy of the notice and of any correspondence shall be sent to each involved party. The notice shall state:(1) The basis for the claim to the refund;(2) The application of the refund or a portion thereof against the delinquent tax liability;(3) That the person has the opportunity to contest the validity and amount of the delinquent tax liability by applying to the agency requesting the setoff in writing for a hearing and the time period after the date of the mailing of the notice within which the appeal must be filed;(4) The name and mailing address of the agency to which the application for a hearing must be sent;(5) The effect of a failure to apply in writing for a hearing within the prescribed period; and(6) In the case of a joint return (a) the presumption provided in section 77-27,178, (b) that the presumption may be rebutted, (c) whether both or just one of the spouses has a delinquent tax liability, and (d) the percentage of the refund which the agency attributes to the spouse or spouses with the delinquent tax liability.Source   Laws 1985, LB 273, § 7;   Laws 1987, LB 523, § 30.
NE Code § 77-27,181 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,181 - Application for hearing; when effective.

77-27,181.  Application for hearing; when effective.A written application for a hearing pursuant to section 77-27,180 shall be effective upon mailing the application, postage prepaid and properly addressed, to the appropriate agency.Source  Laws 1985, LB 273, § 8.
NE Code § 77-27,182 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,182 - Hearing and appeal; procedure.

77-27,182.  Hearing and appeal; procedure.If the Department of Revenue receives a written application for a hearing, it shall proceed with notice and hearing as for a contested case pursuant to the Administrative Procedure Act. The validity and amount of the liability shall be determined and any adjustments made. No issues shall be reconsidered at the hearing which have previously been litigated. An appeal of the final decision may be made, and the appeal shall be in accordance with the Administrative Procedure Act.Source   Laws 1985, LB 273, § 9;   Laws 1988, LB 352, § 161.  Cross References  Administrative Procedure Act, see section 84-920.
NE Code § 77-27,183 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,183 - Improper setoff; how treated.

77-27,183.  Improper setoff; how treated.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.Source  Laws 1985, LB 273, § 10.
NE Code § 77-27,184 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,184 - Tax Commissioner; adopt rules and regulations.

77-27,184.  Tax Commissioner; adopt rules and regulations.The Tax Commissioner may adopt and promulgate rules and regulations necessary to accomplish the purpose of the Tax Refund Setoff Act.Source  Laws 1985, LB 273, § 11.
NE Code § 77-27,187 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,187 - Act, how cited.

77-27,187.  Act, how cited.Sections 77-27,187 to 77-27,195 shall be known and may be cited as the Nebraska Advantage Rural Development Act.Source   Laws 1986, LB 1124, § 1;   Laws 1987, LB 270, § 1;   Laws 1997, LB 886, § 1;   Laws 1998, LB 1104, § 14;  Laws 2002, LB 93, § 19;  Laws 2003, LB 608, § 1;  Laws 2005, LB 312, § 16;  Laws 2009, LB403, § 8;  Laws 2014, LB836, § 1.
NE Code § 77-27,187.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,187.03 - Legislative findings.

77-27,187.03.  Legislative findings.The Legislature hereby finds and declares that it is the policy of this state to make revisions in Nebraska's tax structure to encourage businesses to locate in rural areas of Nebraska in order to decrease unemployment, create new jobs, and increase investment in rural areas of the state. It is also the policy of this state to encourage the modernization of livestock facilities.Source Laws 2014, LB836, § 2.
NE Code § 77-27,188.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,188.01 - Tax credit; claim; use; payment by contractor; how treated; applicability of section.

77-27,188.01.  Tax credit; claim; use; payment by contractor; how treated; applicability of section.(1) The credit allowed under section 77-27,188 may be used to obtain a refund of state sales and use taxes paid or against the income tax liability of the taxpayer or may be used as a refundable credit claimed on an income tax return of the taxpayer. The return need not reflect any income tax liability owed by the taxpayer.(2) A claim for the credit may be filed quarterly for refund of the state sales and use taxes paid, either directly or indirectly, after the filing of the income tax return for the taxable year in which the credit was first allowed.(3) The credit may be used to obtain a refund of state sales and use taxes paid before the end of the taxable year for which the credit was allowed, except that the amount refunded under this subsection shall not exceed the amount of the state sales and use taxes paid, either directly or indirectly, by the taxpayer on the qualifying investment.(4) For purposes of subsections (2) and (3) of this section, the taxpayer shall be deemed to have paid indirectly any state sales or use taxes paid by a contractor on building materials annexed to an improvement to real estate built for the taxpayer. The contractor shall certify to the taxpayer the amount of the Nebraska state sales and use taxes paid on the building materials, or the taxpayer, with the permission of the Tax Commissioner and a certification from the contractor that Nebraska state sales and use taxes were paid on all building materials, may presume that fifty percent of the cost of the improvement was for building materials annexed to real estate on which the tax was paid.(5) No claim for refund of sales and use taxes under this section may be filed prior to January 1, 1989.(6) Credits distributed to a partner, limited liability company member, shareholder, or beneficiary under section 77-27,194 may be used against the income tax liability of the partner, member, shareholder, or beneficiary receiving the credits.(7) For taxpayers who met the job and investment thresholds of the Employment Expansion and Investment Incentive Act for a tax year beginning before January 1, 2004, subsection (6) of this section and subdivision (1)(b) of section 77-27,188, as such section existed immediately prior to such date, shall continue to apply to such taxpayer. The changes made by Laws 2003, LB 608, shall not preclude a taxpayer from receiving the tax incentives earned prior to January 1, 2004.Source   Laws 1987, LB 270, § 3;   Laws 1989, LB 335, § 2;   Laws 1993, LB 121, § 512;   Laws 1993, LB 345, § 73;   Laws 1993, LB 725, § 17;   Laws 1994, LB 884, § 91;  Laws 2003, LB 608, § 5;  Laws 2004, LB 1017, § 21.   Note: The Employment Expansion and Investment Incentive Act was renamed the Nebraska Advantage Rural Development Act, see section 77-27,187.
NE Code § 77-27,188.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-27,188.02 - Failure to maintain investment and employment level; effect.

77-27,188.02.  Failure to maintain investment and employment level; effect.If the taxpayer does not maintain the increases in the level of investment and employment described in subsection (1) of section 77-27,188 to create a credit for at least three years after the year for which the credit was first allowed, the taxpayer shall lose all used and unused credits. The taxpayer shall repay to the state the amount of the used credits within one year after the failure to maintain such investment and employment.Source   Laws 1987, LB 270, § 4;   Laws 1989, LB 335, § 3;   Laws 1997, LB 886, § 4;  Laws 2001, LB 169, § 3;  Laws 2003, LB 608, § 6;  Laws 2006, LB 990, § 5.