77-27,183 Improper setoff; how treated.

NE Code § 77-27,183 (2019) (N/A)
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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.

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