219 Neb. Admin. Code, ch. 16, § 002

As used in this chapter:

A. "Debtor" refers to any individual, partnership, corporation, or other entity:

1. Who received unemployment insurance benefits to which he/she was not entitled, or

2. Who owes delinquent unemployment insurance contribution taxes, interest, or penalty.

B. "Debt" refers to an amount of money due to Labor because of an unemployment insurance benefit overpayment or because of delinquent contribution taxes, interest, or penalty.

C. "Refund" refers to any Nebraska state income tax refund which Revenue determines to be due an individual, corporation, or business taxpayer.

D. "Set-off" refers to the application of an income tax refund toward a debt due to Labor.

E. "Hearing" refers to an administrative proceeding conducted by Labor's Appeal Tribunal.

F. "Labor" refers to the Nebraska Department of Labor.

G. "Revenue" refers to the Nebraska Department of Revenue.

Notes

219 Neb. Admin. Code, ch. 16, § 002