reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-808 - Division; personnel; investigators or security personnel; powers and duties; confidentiality; exception.

9-808.
Division; personnel; investigators or security personnel; powers and duties; confidentiality; exception.
(1) The Tax Commissioner shall employ or contract with such personnel as necessary to carry out the responsibilities of the division. The Tax Commissioner shall employ investigators or security personnel who shall be vested with the authority and power of a law enforcement officer to carry out the laws of this state administered by the Tax Commissioner or the Department of Revenue.
(2) Investigators or security personnel of the division may enter and search premises and seize all relevant materials pursuant to a warrant issued by a court.
(3)(a) Investigators or security personnel shall, as deemed necessary, conduct background investigations of all individuals seeking employment in the division. Such background investigations shall include, but not be limited to, police records checks, conviction records checks, national and statewide criminal records clearinghouse checks, and fingerprint checks.
(b) It shall be a condition of employment in the division that an individual supply investigators or security personnel with his or her fingerprints for the purpose of conducting a background investigation for employment purposes.
(c) Any individual convicted of any crime involving moral turpitude, fraud, theft, theft of services, and theft by deception and any individual whose constitutional rights have been forfeited and not restored shall not be eligible for employment in the division.
(d) All information obtained through a background investigation performed by the division shall be confidential, except that the Tax Commissioner may exchange such confidential information with state, federal, and local law enforcement agencies.
Source
Laws 1991, LB 849, § 8;
Laws 1993, LB 138, § 24.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-809 - Auditor of Public Accounts; audit; Tax Commissioner; reports.

9-809.
Auditor of Public Accounts; audit; Tax Commissioner; reports.
(1) The books, records, funds, and accounts of the division shall be audited at least annually by or under the direction of the Auditor of Public Accounts who shall submit a report of the audit to the Governor and the Legislature. The report submitted to the Legislature shall be submitted electronically. The expenses of the audit shall be paid from the State Lottery Operation Cash Fund.
(2) The Tax Commissioner shall make an annual written report by November 1 of each year to the Governor and the Legislature, which report shall include a summary of the activities of the division for the previous fiscal year through June 30, a statement detailing lottery revenue, prize disbursements, expenses of the division, and allocation of remaining revenue, and any recommendations for change in the statutes which the Tax Commissioner deems necessary or desirable. The report submitted to the Legislature shall be submitted electronically. The report shall be a public record.
Source
Laws 1991, LB 849, § 9;
Laws 1993, LB 138, § 25;
Laws 1994, LB 694, § 116;
Laws 2012, LB782, § 13.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-810 - Lottery ticket; restrictions on sale and purchase; computation of retail sales; termination of liability; prize credited against certain tax liability or debt; procedure.

9-810.
Lottery ticket; restrictions on sale and purchase; computation of retail sales; termination of liability; prize credited against certain tax liability or debt; procedure.
(1) A person under nineteen years of age shall not purchase a lottery ticket. No lottery ticket shall be sold to any person under nineteen years of age. No person shall purchase a lottery ticket for a person under nineteen years of age, and no person shall purchase a lottery ticket for the benefit of a person under nineteen years of age.
(2) No lottery ticket shall be sold and no prize shall be awarded to the Tax Commissioner, the director, or any employee of the division or any spouse, child, brother, sister, or parent residing as a member of the same household in the principal place of abode of the Tax Commissioner, the director, or any employee of the division.
(3) With respect to a lottery game retailer under contract to sell lottery tickets whose rental payment for premises is contractually computed in whole or in part on the basis of a percentage of retail sales and when the computation of retail sales is not explicitly defined to include the sale of lottery tickets, the amount of retail sales for lottery tickets by the retailer for purposes of such a computation may not exceed the amount of compensation received by the retailer from the division.
(4) Once any prize is awarded in conformance with the State Lottery Act and any rules and regulations adopted under the act, the state shall have no further liability with respect to that prize.
(5) Prior to the payment of any lottery prize in excess of five hundred dollars for a winning lottery ticket presented for redemption to the division, the division shall check the name and social security number of the winner with a list provided by the Department of Revenue of people identified as having an outstanding state tax liability and a list of people certified by the Department of Health and Human Services as owing a debt as defined in section 77-27,161. The division shall credit any such lottery prize against any outstanding state tax liability owed by such winner and the balance of such prize amount, if any, shall be paid to the winner by the division. The division shall credit any such lottery prize against any certified debt in the manner set forth in sections 77-27,160 to 77-27,173. If the winner has both an outstanding state tax liability and a certified debt, the division shall add the liability and the debt together and pay the appropriate agency or person a share of the prize in the proportion that the liability or debt owed to the agency or person is to the total liability and debt.
Source
Laws 1991, LB 849, § 10;
Laws 1993, LB 563, § 23;
Laws 1993, LB 138, § 26;
Laws 1996, LB 1044, § 44;
Laws 1997, LB 307, § 1.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-811 - Exemption from occupation tax.

9-811.
Exemption from occupation tax.
Lottery games conducted pursuant to the State Lottery Act shall be exempt from any local or occupation tax levied or assessed by any political subdivision having the power to levy, assess, or collect such a tax.
Source
Laws 1991, LB 849, § 11;
Laws 1993, LB 138, § 27.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-811.01 - Lottery Investigation Petty Cash Fund; establishment; use; investment; Tax Commissioner; department; duties; records and reports.

9-811.01.
Lottery Investigation Petty Cash Fund; establishment; use; investment; Tax Commissioner; department; duties; records and reports.
(1) The Tax Commissioner may apply to the Director of Administrative Services and the Auditor of Public Accounts to establish and maintain a Lottery Investigation Petty Cash Fund. The money used to initiate and maintain the fund shall be drawn solely from the State Lottery Operation Cash Fund. The Tax Commissioner shall determine the amount of money to be held in the Lottery Investigation Petty Cash Fund, consistent with carrying out the duties and responsibilities of the division but not to exceed five thousand dollars for the entire division. This restriction shall not apply to funds otherwise appropriated to the State Lottery Operation Cash Fund for investigative purposes. When the Director of Administrative Services and the Auditor of Public Accounts have approved the establishment of the Lottery Investigation Petty Cash Fund, a voucher shall be submitted to the Department of Administrative Services accompanied by such information as the department may require for the establishment of the fund. The Director of Administrative Services shall issue a warrant for the amount specified and deliver it to the division. The fund may be replenished as necessary, but the total amount in the fund shall not exceed ten thousand dollars in any fiscal year. The fund shall be audited by the Auditor of Public Accounts.
(2) Any prize amounts won, less any investigative expenditures, by department personnel with funds drawn from the Lottery Investigation Petty Cash Fund or reimbursed from the State Lottery Operation Cash Fund shall be deposited into the Lottery Investigation Petty Cash Fund.
(3) For the purpose of establishing and maintaining legislative oversight and accountability, the Department of Revenue shall maintain records of all expenditures, disbursements, and transfers of cash from the Lottery Investigation Petty Cash Fund.
(4) By September 15 of each year, the department shall report to the budget division of the Department of Administrative Services and to the Legislative Fiscal Analyst the unexpended balance existing on June 30 of the previous fiscal year relating to investigative expenses in the Lottery Investigation Petty Cash Fund and any funds existing on June 30 of the previous fiscal year in the possession of division personnel involved in investigations. The report submitted to the Legislative Fiscal Analyst shall be submitted electronically. Any money in the fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Source
Laws 1994, LB 694, § 117;
Laws 1995, LB 7, § 28;
Laws 2012, LB782, § 14.
Cross References
Nebraska Capital Expansion Act, see section 72-1269.
Nebraska State Funds Investment Act, see section 72-1260.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-813 - Lottery game retailer; Tax Commissioner; powers and duties; deposit of funds; liability for tickets.

9-813.
Lottery game retailer; Tax Commissioner; powers and duties; deposit of funds; liability for tickets.
(1) The Tax Commissioner may require each lottery game retailer to deposit all money received by the lottery game retailer from the sale of lottery tickets, less the amount, if any, retained as compensation for the sale of lottery tickets and less the amount, if any, paid in prizes, in financial institutions designated by the State Treasurer for credit to the State Lottery Operation Trust Fund and to file with the Tax Commissioner or his or her designated agent reports of the lottery game retailer's receipts and transactions regarding the sale of lottery tickets in such form and containing such information as the Tax Commissioner requires.
(2) The Tax Commissioner may make such arrangements for any person, including a financial institution, to perform any functions, activities, or services in connection with the operation of lottery games pursuant to the State Lottery Act and the rules and regulations as he or she deems advisable, and such functions, activities, or services shall constitute lawful functions, activities, and services of such person.
(3) The Tax Commissioner may authorize the electronic transfer of funds from the accounts of lottery game retailers to the State Lottery Operation Trust Fund.
(4) All lottery game retailers shall be fully liable for the face value of all lottery tickets in their possession and shall deliver to the division upon demand all unsold lottery tickets or all money that would have been received by the lottery game retailers had the lottery tickets been sold less the amount, if any, retained as compensation for the sale of lottery tickets and less the amount, if any, paid in prizes.
Source
Laws 1991, LB 849, § 13;
Laws 1993, LB 138, § 34.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-814 - Prohibited acts; violations; penalties.

9-814.
Prohibited acts; violations; penalties.
(1) It shall be a Class II misdemeanor for a lottery game retailer to fail to separate and keep separate all money received from the sale of lottery tickets less the amount, if any, retained as compensation for the sale of lottery tickets and less the amount, if any, paid in prizes or to fail to make available to the division all records pertaining to separate accounts maintained for revenue derived from the sale of lottery tickets.
(2) It shall be a Class II misdemeanor for any lottery game retailer or his or her employee to knowingly sell a lottery ticket to any person under nineteen years of age.
(3) It shall be a Class IV misdemeanor for a person under nineteen years of age to knowingly purchase a lottery ticket under the State Lottery Act.
(4) It shall be a Class I misdemeanor for any person to sell lottery tickets without holding a valid contract with the division to sell such tickets.
(5) It shall be a Class I misdemeanor for a lottery game retailer to sell lottery tickets at any price other than that established by the division.
(6) It shall be a Class I misdemeanor to release any information obtained through a background investigation performed by the division without the prior written consent of the subject of the investigation except as provided in subdivision (3)(d) of section 9-808.
(7) It shall be a Class III felony to alter or attempt to alter a lottery ticket for the purpose of defrauding a lottery game conducted pursuant to the State Lottery Act.
(8) It shall be a Class IV felony to falsify information provided to the division for purposes of applying for a contract with the division or for purposes of completing a background investigation pursuant to the act.
Source
Laws 1991, LB 849, § 14;
Laws 1993, LB 138, § 35;
Laws 1994, LB 694, § 120.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-817 - Director and employees of the division; investigatory and enforcement powers; application to district court; contempt.

9-817.
Director and employees of the division; investigatory and enforcement powers; application to district court; contempt.
The director and any employee of the division, when authorized by the director or Tax Commissioner, shall have the power (1) to make a thorough investigation into all the records and affairs of any person, organization, or corporation when, in the judgment of the director, such investigation is necessary to the proper performance of the division's duties and the efficient enforcement of the laws, including the power to administer oaths, (2) to examine under oath any person or any officer, employee, or agent of any organization or corporation, (3) to compel by subpoena the production of records, and (4) to compel by subpoena the attendance of any person in this state to testify before the Tax Commissioner or his or her designated representative. If any person willfully refuses to testify or obey a subpoena, the director may apply to a judge of the district court of Lancaster County for an order directing such person to comply with the subpoena. Any person who fails or refuses to obey such a court order shall be guilty of contempt of court.
Source
Laws 1991, LB 849, § 17;
Laws 1993, LB 138, § 37.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-818 - Attorney General and other law enforcement authority; powers and duties.

9-818.
Attorney General and other law enforcement authority; powers and duties.
The Tax Commissioner or the director may confer with the Attorney General or his or her designee as he or she deems necessary and advisable to carry out the responsibilities of the division. Upon request of the director with the approval of the Tax Commissioner, it shall be the duty of the Attorney General and any other law enforcement authority to whom a violation is reported to investigate and cause appropriate proceedings to be instituted without delay.
Source
Laws 1991, LB 849, § 18;
Laws 1993, LB 138, § 38.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-819 - Lottery administration; hearings; rules and regulations; director; Tax Commissioner; duties; exempt from Administrative Procedure Act.

9-819.
Lottery administration; hearings; rules and regulations; director; Tax Commissioner; duties; exempt from Administrative Procedure Act.
(1) The director shall develop rules and regulations concerning lottery administration for consideration by the Tax Commissioner. Rules and regulations shall be adopted, promulgated, amended, or repealed only after a public hearing by the Tax Commissioner. Notice of the hearing shall be given at least twenty days in advance in a newspaper of general circulation in the state. The Tax Commissioner shall either approve or disapprove the proposed adoption, promulgation, amendment, or repeal of such rules and regulations within ten days of the hearing.
(2) Certified copies of any rules and regulations, for informational purposes only, shall be submitted to the Attorney General and the Secretary of State. Copies of the rules and regulations in force shall be made available to any person upon request.
(3) The Tax Commissioner shall adopt and promulgate rules and regulations for the conduct of all hearings.
(4) For the purpose of adopting, amending, or repealing rules and regulations pursuant to the State Lottery Act, the Tax Commissioner and the division shall be exempt from the Administrative Procedure Act.
Source
Laws 1991, LB 849, § 19;
Laws 1993, LB 138, § 39.
Cross References
Administrative Procedure Act, see section 84-920.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-820 - Contracts awarded by Tax Commissioner; notices of hearings; orders and decisions; delivery.

9-820.
Contracts awarded by Tax Commissioner; notices of hearings; orders and decisions; delivery.
Notices of hearings related to contracts awarded by the Tax Commissioner and copies of all orders and decisions of the Tax Commissioner concerning such contracts shall be mailed to the address of record of the appropriate party or parties.
Source
Laws 1991, LB 849, § 20;
Laws 1993, LB 138, § 40;
Laws 2012, LB727, § 13.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-821 - District court of Lancaster County; jurisdiction; appeal.

9-821.
District court of Lancaster County; jurisdiction; appeal.
The district court of Lancaster County shall have exclusive original jurisdiction of all legal proceedings, except criminal actions, related to the administration, enforcement, or fulfillment of the responsibilities, duties, or functions of the division. An aggrieved party seeking review of an order or decision of the Tax Commissioner shall file an appeal with the district court of Lancaster County within thirty days after the date of such order or decision. All such proceedings shall be considered contested cases pursuant to the Administrative Procedure Act.
Source
Laws 1991, LB 849, § 21;
Laws 1993, LB 138, § 41.
Cross References
Administrative Procedure Act, see section 84-920.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-822 - Books and records; requirements.

9-822.
Books and records; requirements.
The director shall make and keep books and records which accurately and fairly reflect transactions of the lottery games conducted pursuant to the State Lottery Act, including the distribution of tickets to lottery game retailers, receipt of funds, prize claims, prizes paid, expenses, and all other activities and financial transactions involving revenue generated by such lottery games, so as to permit preparation of financial statements in conformity with generally accepted accounting principles and to maintain daily accountability.
Source
Laws 1991, LB 849, § 22;
Laws 1993, LB 138, § 42.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-824 - Lottery game retailer; contract with division; considerations.

9-824.
Lottery game retailer; contract with division; considerations.
No person shall sell tickets without first contracting with the division as a lottery game retailer. Persons shall be awarded contracts as lottery game retailers in a manner which best serves the public convenience. Before awarding a contract, the director shall consider the financial responsibility and security of the applicant, the applicant's business or activity, the accessibility of the applicant's place of business or activity to the public, the efficiency of existing lottery game retailers in serving the public convenience, and the volume of expected sales. Political subdivisions or agencies or departments of such political subdivisions may be awarded contracts as lottery game retailers. Notwithstanding this or any other section of the State Lottery Act, nothing shall prohibit an onsite employee of a lottery game retailer from selling lottery tickets.
Source
Laws 1991, LB 849, § 24;
Laws 1993, LB 138, § 44.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-825 - Lottery game retailer; division; sale of tickets; when.

9-825.
Lottery game retailer; division; sale of tickets; when.
A lottery game retailer shall not engage in business exclusively to sell tickets, except that the director or Tax Commissioner may award a temporary contract to permit a lottery game retailer to sell tickets to the public at special events approved by the Tax Commissioner. Nothing in the State Lottery Act shall prohibit the division or employees of the division from selling tickets to the public.
Source
Laws 1991, LB 849, § 25;
Laws 1993, LB 138, § 45.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-826 - Lottery game retailer; award of contract; director; findings required.

9-826.
Lottery game retailer; award of contract; director; findings required.
A contract may be awarded to an applicant to operate as a lottery game retailer only after the director finds all of the following:
(1) The applicant is at least nineteen years of age;
(2) The applicant has not been convicted of a felony or misdemeanor involving gambling, moral turpitude, dishonesty, or theft and the applicant has not been convicted of any other felony within ten years preceding the date such applicant applies for a contract;
(3) The applicant has not been convicted of a violation of the Nebraska Bingo Act, the Nebraska County and City Lottery Act, the Nebraska Lottery and Raffle Act, the Nebraska Pickle Card Lottery Act, the Nebraska Small Lottery and Raffle Act, the State Lottery Act, or Chapter 28, article 11;
(4) The applicant has not previously had a license revoked or denied under the Nebraska Bingo Act, the Nebraska County and City Lottery Act, the Nebraska Lottery and Raffle Act, the Nebraska Pickle Card Lottery Act, the Nebraska Small Lottery and Raffle Act, the State Lottery Act, or Chapter 28, article 11;
(5) The applicant has not had a license or contract to sell tickets for a lottery in another jurisdiction revoked by the authority regulating such lottery or by a court of such jurisdiction;
(6) The applicant has demonstrated financial responsibility, as determined in rules and regulations of the division, sufficient to meet the requirements of a lottery game retailer;
(7) All persons holding at least a ten percent ownership interest in the applicant's business or activity have been disclosed;
(8) The applicant has been in substantial compliance with Nebraska tax laws as determined by the director based on the severity of any possible violation for the five years prior to applying, is not delinquent in the payment of any Nebraska taxes at the time of application, and is in compliance with Nebraska tax laws at the time of application; and
(9) The applicant has not knowingly made a false statement of material fact to the director.
For purposes of this section, applicant shall include the entity seeking the contract and every sole proprietor, partner in a partnership, member in a limited liability company, officer of a corporation, shareholder owning in the aggregate ten percent or more of the stock of a corporation, and governing officer of an organization or political subdivision.
Source
Laws 1991, LB 849, § 26;
Laws 1993, LB 138, § 46;
Laws 1994, LB 694, § 121;
Laws 1994, LB 884, § 19.
Cross References
Nebraska Bingo Act, see section 9-201.
Nebraska County and City Lottery Act, see section 9-601.
Nebraska Lottery and Raffle Act, see section 9-401.
Nebraska Pickle Card Lottery Act, see section 9-301.
Nebraska Small Lottery and Raffle Act, see section 9-501.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-827 - Lottery game retailer; cooperation with director; termination of contract.

9-827.
Lottery game retailer; cooperation with director; termination of contract.
A lottery game retailer shall cooperate with the director by using point-of-purchase materials, posters, and other educational, informational, and marketing materials when requested to do so by the director. Lack of cooperation shall be sufficient cause for termination of a contract.
Source
Laws 1991, LB 849, § 27;
Laws 1993, LB 138, § 47.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-828 - Director; powers relating to contracts and fees.

9-828.
Director; powers relating to contracts and fees.
The director may contract with lottery game retailers on a permanent, seasonal, or temporary basis and may require payment of an initial application fee or an annual fee, or both, as provided in rules and regulations. All fees shall be credited to the State Lottery Operation Trust Fund.
Source
Laws 1991, LB 849, § 28;
Laws 1993, LB 138, § 48.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-829 - Ticket sales; restrictions.

9-829.
Ticket sales; restrictions.
A lottery game retailer shall sell tickets only on the premises stated in the contract. No ticket shall be sold over a telephone or through the mail. No credit shall be extended by the lottery game retailer for the purchase of a ticket. No lottery tickets shall be sold through a vending or dispensing device.
Source
Laws 1991, LB 849, § 29;
Laws 1993, LB 138, § 49.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-830 - Lottery game retailer; bond; requirements.

9-830.
Lottery game retailer; bond; requirements.
(1) The director may require a bond from each lottery game retailer in an amount, as provided by rule or regulation, graduated according to the volume of expected sales of tickets by the retailer or may purchase a blanket surety bond or bonds covering the activities of all or selected retailers. The total and aggregate liability of a surety on any bond shall be limited to the amount specified in the bond.
(2) A bond shall not be canceled by a surety on less than thirty days' notice in writing to the director. If a bond is canceled following proper written notice, the lottery game retailer shall file a new bond with the director in the required amount on or before the effective date of cancellation of the previous bond. Failure to do so shall result in the automatic suspension of the lottery game retailer's contract. A suspended contract shall be terminated upon proper notice if the requirements of this subsection are not met within thirty days of the suspension.
Source
Laws 1991, LB 849, § 30;
Laws 1993, LB 138, § 50.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-831 - Advertising on problem gambling prevention, education, and awareness messages; requirements.

9-831.
Advertising on problem gambling prevention, education, and awareness messages; requirements.
The division shall spend not less than five percent of the advertising budget for the state lottery on problem gambling prevention, education, and awareness messages. The division shall coordinate messages developed under this section with the prevention, education, and awareness messages in use by or developed in conjunction with the Gamblers Assistance Program established pursuant to section 9-1005. For purposes of this section, the advertising budget for the state lottery includes amounts budgeted and spent for advertising, promotions, incentives, public relations, marketing, or contracts for the purchase or lease of goods or services that include advertising, promotions, incentives, public relations, or marketing, but does not include in-kind contributions by media outlets.
Source
Laws 2006, LB 1039, § 2;
Laws 2013, LB6, § 10.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-832 - Refusal to award contract; termination of contract; fine; procedure; appeal.

9-832.
Refusal to award contract; termination of contract; fine; procedure; appeal.
The director may refuse to award a contract to any applicant and may terminate the contract of or initiate an administrative action to levy a fine against a lottery game retailer who violates any provision of the State Lottery Act or any rule or regulation adopted pursuant to the act. A fine may be levied against a lottery game retailer by the Tax Commissioner and shall not exceed one thousand dollars per violation. In determining whether to impose a fine and the amount of the fine if any fine is imposed, the Tax Commissioner shall take into consideration the seriousness of the violation and the extent to which the lottery game retailer derived financial gain as a result of the violation. All money collected by the division as a fine shall be remitted on a monthly basis to the State Treasurer for credit to the permanent school fund. Any fine imposed by the Tax Commissioner and unpaid shall constitute a debt to the State of Nebraska which may be collected by lien foreclosure or sued for and recovered in any proper form of action, in the name of the State of Nebraska, in the district court of the county in which the violator resides or owns property. If the director decides to terminate a contract or initiate an administrative action to levy a fine, the aggrieved party shall be entitled to a hearing before the Tax Commissioner or his or her designee by filing a written request with the Tax Commissioner within ten days after notification of the director's intention to terminate a contract or initiate an administrative action to levy a fine. Upon receipt of such request, the Tax Commissioner shall set a hearing date which shall be within thirty days of receipt of the request and shall notify the aggrieved party, in writing, of the time and place for the hearing. Such notice shall be given as soon as the date is set and at least seven days in advance of the hearing date. The Tax Commissioner or his or her designee may stay the termination of a contract pending the outcome of the hearing if so requested by the aggrieved party at the time of filing the written request for hearing.
The Tax Commissioner may affirm, reverse, or modify the action of the director. The order or decision of the Tax Commissioner may be appealed to the district court of Lancaster County in the manner prescribed in section 9-821.
Source
Laws 1991, LB 849, § 32;
Laws 1993, LB 138, § 51;
Laws 1994, LB 694, § 122.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-833 - Procurement of goods or services; director; powers; limitation.

9-833.
Procurement of goods or services; director; powers; limitation.
The director may contract for, purchase, or lease goods or services necessary for effectuating the purpose of the State Lottery Act. All procurements shall be subject to the act and shall be exempt from any other state law concerning the purchase of any goods or services, and all purchases in excess of twenty-five thousand dollars shall be subject to approval by the Tax Commissioner.
Source
Laws 1991, LB 849, § 33;
Laws 1993, LB 138, § 52;
Laws 2007, LB638, § 17.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-835 - Major procurement; director; Tax Commissioner; powers and duties; limitation; assignment of contract.

9-835.
Major procurement; director; Tax Commissioner; powers and duties; limitation; assignment of contract.
(1) Subject to the approval of the Tax Commissioner, the director may request proposals for or enter into major procurements for effectuating the purpose of the State Lottery Act. In awarding contracts in response to requests for proposals, the director shall award such contracts to the responsible vendor who submits the lowest and best proposal which maximizes the benefits to the state in relation to the cost in the areas of security, competence, quality of product, capability, timely performance, and maximization of net revenue to benefit the public purpose of the act. All contract awards made by the director exceeding twenty-five thousand dollars shall be approved by the Tax Commissioner.
(2) The director may not award and the Tax Commissioner may not approve a contract with a person to serve as a lottery contractor for a major procurement if the person has made a contribution to a candidate for a state elective office as defined in section 49-1444 after March 1, 1995, and within three years preceding the award of the contract. A person shall be considered to have made a contribution if the contribution is made by the person, by an officer of the person, by a separate segregated political fund established and administered by the person as provided in section 49-1469, or by anyone acting on behalf of the person, officer, or fund. Any contract awarded in violation of the subsection shall be void.
(3) No contract may be assigned by a lottery contractor except by a written agreement approved by the Tax Commissioner and signed by the director.
Source
Laws 1991, LB 849, § 35;
Laws 1993, LB 138, § 54;
Laws 1995, LB 28, § 2;
Laws 2007, LB638, § 18.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-836 - Major procurement; lottery contractor; performance bond.

9-836.
Major procurement; lottery contractor; performance bond.
Each lottery contractor for a major procurement shall, at the time of executing the contract with the director, post a performance bond with the director, using a surety acceptable to the director, in an amount equal to the full amount estimated to be paid annually to the contractor under the contract.
Source
Laws 1991, LB 849, § 36;
Laws 1993, LB 138, § 55.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-836.01 - Division; sale of tangible personal property; distribution of profits.

9-836.01.
Division; sale of tangible personal property; distribution of profits.
The division may endorse and sell for profit tangible personal property related to the lottery. Any money received as profit by the division pursuant to this section shall be remitted to the State Treasurer for credit to the State Lottery Operation Trust Fund to be distributed pursuant to the requirements of section 9-812.
Source
Laws 1994, LB 694, § 118;
Laws 1998, LB 924, § 17;
Laws 2003, LB 574, § 22;
Laws 2010, LB956, § 2;
Laws 2013, LB497, § 2;
Laws 2021, LB528, § 3;
Laws 2023, LB705, § 53.
Operative Date: July 1, 2023
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-837 - Lottery contractor; perform contract in compliance with other laws; failure; effect.

9-837.
Lottery contractor; perform contract in compliance with other laws; failure; effect.
Each lottery contractor shall perform its contract consistent with the laws of this state, federal laws, and the laws of the state or states in which such contractor is performing or producing, in whole or in part, any of the goods or services for which the division contracted. No contracts with any lottery contractor who fails to comply with such laws shall be entered into by the director or shall be enforceable by the contractor.
Source
Laws 1991, LB 849, § 37;
Laws 1993, LB 138, § 56.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-838 - Attorney General; Nebraska State Patrol; duties.

9-838.
Attorney General; Nebraska State Patrol; duties.
Upon request of the director or Tax Commissioner, the Attorney General and the Nebraska State Patrol shall furnish to the director any information which they may have in their possession as may be necessary to ensure security, honesty, fairness, and integrity in the operation and administration of lottery games conducted pursuant to the State Lottery Act, including investigative reports and computerized information or data. For the purpose of requesting and receiving such information, the division shall be considered to be a criminal justice agency and shall be furnished such information without charge upon proper written request.
Source
Laws 1991, LB 849, § 38;
Laws 1993, LB 138, § 57;
Laws 1995, LB 343, § 5.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-839 - Civil and criminal proceedings; jurisdiction.

9-839.
Civil and criminal proceedings; jurisdiction.
The failure to do any act required by or pursuant to or the performance of any act prohibited by the State Lottery Act shall be deemed an act in part in the principal office of the division. Any criminal prosecution under the act may be conducted in any county where the defendant resides or has a place of business or in any county in which any violation occurred or is deemed to have occurred.
Source
Laws 1991, LB 849, § 39;
Laws 1993, LB 138, § 58.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-840 - Director; studies and report.

9-840.
Director; studies and report.
(1) The director shall make a continuous study of the State Lottery Act to ascertain any defects in the act or in the rules and regulations promulgated pursuant to the act which could result in abuses in the administration and operation of lottery games or the act or in any evasion of such act or rules and regulations and shall report his or her findings to the Tax Commissioner for the purpose of making recommendations for improvement in the act.
(2) The director shall make a continuous study of the operation and the administration of similar laws which may be in effect in other states, any written materials on the subject which are published or available, any federal laws which may affect the operation of the state lottery, and the reaction of citizens to existing and potential features of the state lottery in order to recommend changes which will serve the purposes of the act.
Source
Laws 1991, LB 849, § 40;
Laws 1993, LB 138, § 59.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-841 - Act; intent; preemption of state or local laws or regulations.

9-841.
Act; intent; preemption of state or local laws or regulations.
It is the intent of the State Lottery Act that all matters related to the operation of the lottery games conducted pursuant to the act shall be governed solely by the act and shall be free from regulation or legislation by all local governments. No other state or local law or regulation providing any penalty, restriction, regulation, or prohibition on the manufacture, transportation, storage, distribution, advertisement, possession, or sale of any tickets or for the operation of any lottery game shall apply to the tickets or lottery games conducted pursuant to the act.
Source
Laws 1991, LB 849, § 41;
Laws 1993, LB 138, § 60.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1001 - Funding for assistance to problem gamblers; legislative findings and intent.

9-1001.
Funding for assistance to problem gamblers; legislative findings and intent.
The Legislature finds that the main sources of funding for assistance to problem gamblers are the Charitable Gaming Operations Fund as provided in section 9-1,101 and the State Lottery Operation Trust Fund as provided in section 9-812. It is the intent of the Legislature that such funding be used primarily for counseling and treatment services for problem gamblers and their families who are residents of Nebraska.
Source
Laws 2013, LB6, § 1.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1002 - Terms, defined.

9-1002.
Terms, defined.
For purposes of sections 9-1001 to 9-1007:
(1) Commission means the Nebraska Commission on Problem Gambling;
(2) Division means the Charitable Gaming Division of the Department of Revenue;
(3) Problem gambling means maladaptive gambling behavior that disrupts personal, family, or vocational pursuits; and
(4) Program means the Gamblers Assistance Program.
Source
Laws 2013, LB6, § 2.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1003 - Nebraska Commission on Problem Gambling; created; members; terms; vacancies; meetings.

9-1003.
Nebraska Commission on Problem Gambling; created; members; terms; vacancies; meetings.
(1) The Nebraska Commission on Problem Gambling is created. For administrative purposes only, the commission shall be within the division. The commission shall have nine members appointed by the Governor as provided in this section, subject to confirmation by a majority of the members of the Legislature. The members of the commission shall have no pecuniary interest, either directly or indirectly, in a contract with the program providing services to problem gamblers and shall not be employed by the commission or the Department of Revenue.
(2) By July 1, 2013, the Governor shall appoint members of the commission as follows:
(a) One member with medical care or mental health expertise;
(b) One member with expertise in banking and finance;
(c) One member with legal expertise;
(d) One member with expertise in the field of education;
(e) Two members who are consumers of problem gambling services;
(f) One member with data analysis expertise; and
(g) Two members who are residents of the state and are representative of the public at large.
(3) The terms of the members shall be for three years, except that the Governor shall designate three of the initial appointees to serve initial terms beginning on July 1, 2013, and ending on March 1, 2014, three of the initial appointees to serve initial terms beginning on July 1, 2013, and ending on March 1, 2015, and three of the initial appointees to serve initial terms beginning on July 1, 2013, and ending on March 1, 2016. The Governor shall appoint members to fill vacancies in the same manner as the original appointments, and such appointees shall serve for the remainder of the unexpired term.
(4) Beginning July 1, 2013, the commission shall adopt bylaws governing its operation and the commission shall meet at least four times each calendar year and may meet more often on the call of the chairperson. Each member shall attend at least two meetings each calendar year and shall be subject to removal for failure to attend at least two meetings unless excused by a majority of the members of the commission. Meetings of the commission are subject to the Open Meetings Act.
Source
Laws 2013, LB6, § 3.
Cross References
Open Meetings Act, see section 84-1407.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1004 - Commission; officers; expenses; duties; director; duties; rules and regulations; report.

9-1004.
Commission; officers; expenses; duties; director; duties; rules and regulations; report.
(1) The commission shall appoint one of its members as chairperson and such other officers as it deems appropriate. Members shall be reimbursed for expenses in carrying out their duties as members of the commission as provided in sections 81-1174 to 81-1177.
(2) The commission shall develop guidelines and standards for the operation of the program and shall direct the distribution and disbursement of money in the Compulsive Gamblers Assistance Fund.
(3) The commission shall appoint a director of the program, provide for office space and equipment, and support and facilitate the work of the program. The director may hire, terminate, and supervise commission and program staff, shall be responsible for the duties of the office and the administration of the program, and shall electronically provide an annual report to the General Affairs Committee of the Legislature which includes issues and policy concerns that relate to problem gambling in Nebraska. All documents, files, equipment, effects, and records belonging to the State Committee on Problem Gambling on June 30, 2013, shall become the property of the commission on July 1, 2013.
(4) The commission shall (a) provide for a process for the evaluation and approval of provider applications and contracts for treatment and other services funded from the Compulsive Gamblers Assistance Fund and (b) develop standards and guidelines for training and certification of problem gambling counselors.
(5) The commission shall provide for (a) the review and use of evaluation data, (b) the use and expenditure of funds for education regarding problem gambling and prevention of problem gambling, and (c) the creation and implementation of outreach and educational programs regarding problem gambling for Nebraska residents.
(6) The commission may adopt and promulgate rules and regulations and engage in other activities it finds necessary to carry out its duties under sections 9-1001 to 9-1007.
(7) The commission shall submit a report within sixty days after the end of each fiscal year to the Governor and the Clerk of the Legislature that provides details of the administration of the program and distribution of funds from the Compulsive Gamblers Assistance Fund. The report submitted to the Legislature shall be submitted electronically.
Source
Laws 2013, LB6, § 4;
Laws 2020, LB381, § 15.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1005 - Gamblers Assistance Program; created; duties.

9-1005.
Gamblers Assistance Program; created; duties.
The Gamblers Assistance Program is created. The program shall:
(1) Contract with providers of problem gambling treatment services to Nebraska consumers;
(2) Promote public awareness of the existence of problem gambling and the availability of treatment services;
(3) Evaluate the existence and scope of problem gambling in Nebraska and its consequences through means and methods determined by the commission; and
(4) Perform such other duties and provide such other services as the commission determines.
Source
Laws 2013, LB6, § 5.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-1006 - Compulsive Gamblers Assistance Fund; created; use; investment.

9-1006.
Compulsive Gamblers Assistance Fund; created; use; investment.
The Compulsive Gamblers Assistance Fund is created. The fund shall include revenue transferred from the State Lottery Operation Trust Fund under section 9-812 and the Charitable Gaming Operations Fund under section 9-1,101 and any other revenue received by the division or commission for credit to the fund from any other public or private source, including, but not limited to, appropriations, grants, donations, gifts, devises, bequests, fees, or reimbursements. The commission shall administer the fund for the operation of the Gamblers Assistance Program. The Director of Administrative Services shall draw warrants upon the Compulsive Gamblers Assistance Fund upon the presentation of proper vouchers by the commission. Money from the Compulsive Gamblers Assistance Fund shall be used exclusively for the purpose of providing assistance to agencies, groups, organizations, and individuals that provide education, assistance, and counseling to individuals and families experiencing difficulty as a result of problem gambling, to promote the awareness of problem gamblers assistance programs, and to pay the costs and expenses of the Gamblers Assistance Program, including travel. Any money in the fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Source
Laws 1993, LB 138, § 33;
R.S.Supp.,1994, § 9-804.05;
Laws 1995, LB 275, § 17;
Laws 2000, LB 659, § 3;
Laws 2001, LB 541, § 5;
R.S.Supp.,2002, § 83-162.04;
Laws 2004, LB 1083, § 17;
Laws 2005, LB 551, § 7;
Laws 2008, LB1058, § 2;
Laws 2009, LB189, § 2;
R.S.1943, (2009), § 71-817;
Laws 2013, LB6, § 6.
Cross References
Nebraska Capital Expansion Act, see section 72-1269.
Nebraska State Funds Investment Act, see section 72-1260.