48-665 Benefits; erroneous payments; recovery; offset against federal income tax refund; procedure. - Nebraska Statutes

48-665. Benefits; erroneous payments; recovery; offset against federal income tax refund;procedure.(1) Anyperson who has received any sum as benefits under the Employment SecurityLaw to which he or she was not entitled shall be liable to repay such sumto the commissioner for the fund. Any such erroneous benefit payments shallbe collectible (a) without interest by civilaction in the name of the commissioner, (b) by offset against anyfuture benefits payable to the claimant with respect to the benefit year currentat the time of such receipt or any benefit year which may commence withinthree years after the end of such current benefit year, except that no suchrecoupment by the withholding of future benefits shall be had if such sumwas received by such person without fault on his or her part and such recoupmentwould defeat the purpose of the Employment Security Law or would be againstequity and good conscience, or (c) by setoff against anystate income tax refund due the claimant pursuant to sections 77-27,197 to 77-27,209.(2) The commissionermay by rule and regulation provide for the offset from a person's personalfederal income tax refund of any person who has received any sum as benefitsunder the Employment Security Law to which he or she was not entitled as aresult of fraud and which remain uncollected for not more than ten years.Such rules and regulations shall comply with Public Law 110-328 (2008) andUnited States Treasury regulations and guidelines adopted pursuant thereto.The commissioner shall notify the debtor that the commissioner plans to recoverthe debt through offset against any federal income tax refund, and the debtorshall be given sixty days to present evidence that all or part of the liabilityis either not legally enforceable or not due to fraud. The commissioner shallreview any evidence presented and determine that the debt is legally enforceableand due to fraud before proceeding further with the offset. The amount recovered,less any administrative fees charged by the United States Treasury, shallbe credited to the debt owed. Any determination rendered under this subsectionthat the person's federal income tax refund is not subject to offset doesnot require the commissioner to amend the commissioner's initial determinationthat formed the basis for the proposed offset. SourceLaws 1937, c. 108, § 16, p. 401; Laws 1941, c. 94, § 12, p. 400; C.S.Supp.,1941, § 48-715; R.S.1943, § 48-665; Laws 1953, c. 167, § 14(1), p. 539; Laws 1969, c. 403, § 2, p. 1400; Laws 1980, LB 798, § 1; Laws 1985, LB 339, § 46; Laws 1986, LB 950, § 8; Laws 1993, LB 46, § 15; Laws 2009, LB631, § 11.