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

If a person owes Nebraska a tax or other obligation, the responsible state office may file a statement with the Director of Administrative Services, who must withhold up to the stated amount from state debts owed to that person and direct the Treasurer to credit it to the proper fund.

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Jurisdiction: United States — Nebraska
Instrument: Act or statute
Version: Undated source snapshot
Language: en
Updated: 12 Jul 2026
Official source: View official record ↗

delinquent tax collection state debt withholding

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

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§ 72-1601. Delinquent tax or obligation owed to the state; statements; Director of Administrative Services; duties.
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AI-assisted research summary: If a person owes Nebraska a tax or other obligation, the responsible state office may file a statement with the Director of Administrative Services, who must withhold up to the stated amount from state debts owed to that person and direct the Treasurer to credit it to the proper fund.

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. History: Laws 1959, c. 378, § 1, p. 1318; R.S.1943, (1986), § 77-2418; Laws 1989, LB 13, § 3.

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

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