reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-151 - Certified public accountant; person; use of term C.P.A.; requirements.

1-151.
Certified public accountant; person; use of term C.P.A.; requirements.
No person shall assume or use the title or designation certified public accountant or the abbreviation C.P.A. or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such person is a certified public accountant unless such person (1) is classified as inactive under section 1-136 or (2) has been issued a certificate as a certified public accountant under sections 1-114 to 1-124 and holds a permit issued under subdivision (1)(a) of section 1-136 which is not revoked or suspended and all of such person's offices in this state for the practice of public accountancy are maintained and registered as required under section 1-135.
Source
Laws 1957, c. 1, § 46, p. 71;
Laws 1984, LB 473, § 20;
Laws 1997, LB 114, § 41;
Laws 2009, LB31, § 25.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-152 - Certified public accountant or public accountant; partnership or limited liability company; use of titles or term C.P.A.; requirements.

1-152.
Certified public accountant or public accountant; partnership or limited liability company; use of titles or term C.P.A.; requirements.
No partnership or limited liability company shall assume or use the title or designation certified public accountant or public accountant or the abbreviation C.P.A. or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such partnership or limited liability company is composed of certified public accountants unless such partnership or limited liability company is registered as a partnership of certified public accountants or a limited liability company of certified public accountants under section 1-126 and holds a permit issued under subdivision (1)(b) of section 1-136 which is not revoked or suspended and all of such partnership's or limited liability company's offices in this state for the practice of public accountancy are maintained and registered as required under section 1-135.
Source
Laws 1957, c. 1, § 47, p. 72;
Laws 1993, LB 121, § 51;
Laws 1997, LB 114, § 42;
Laws 2009, LB31, § 26.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-153 - Peer review; rules and regulations.

1-153.
Peer review; rules and regulations.
The board may adopt and promulgate rules and regulations to require a firm to enroll in and comply with all requirements of a board-approved program of peer review and comply with all restrictions placed on any permit by the board in response to the results of a peer review.
Source
Laws 2015, LB159, § 3.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-155 - Use of terms, prohibited; exception.

1-155.
Use of terms, prohibited; exception.
Except as otherwise provided in this section, no person, partnership, or limited liability company shall assume or use the title or designation certified accountant, public accountant, chartered accountant, enrolled accountant, licensed accountant, or registered accountant or any other title or designation likely to be confused with certified public accountant or any of the abbreviations C.A., P.A., E.A., R.A., or L.A. or similar abbreviations likely to be confused with C.P.A. No person shall assume or use the title or designation enrolled agent or E.A. except a person so designated by the Internal Revenue Service. Any person who holds a permit issued under section 1-136 which is not revoked or suspended and all of whose offices in this state for the practice of public accountancy are maintained and registered as required under section 1-135 may hold himself or herself out to the public as an accountant or auditor.
Source
Laws 1957, c. 1, § 50, p. 73;
Laws 1993, LB 121, § 53;
Laws 1997, LB 114, § 45;
Laws 2009, LB31, § 27.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-156 - Corporation; use of terms, prohibited; exception.

1-156.
Corporation; use of terms, prohibited; exception.
No corporation shall assume or use the title or designation certified public accountant or public accountant nor shall any corporation assume or use the title or designation certified accountant, chartered accountant, enrolled accountant, licensed accountant, registered accountant, or any other title or designation likely to be confused with certified public accountant or any of the abbreviations C.P.A., P.A., C.A., E.A., R.A., L.A., or similar abbreviations likely to be confused with C.P.A., except that a corporation which is registered under section 1-134 and holds a permit issued under subdivision (1)(c) of section 1-136 which is not revoked or suspended and all of such corporation's offices in this state for the practice of public accountancy are maintained and registered as required under section 1-135, may use the words accountant, auditor, and other appropriate words to indicate that it is engaged in the practice of public accountancy but may not use the title or designation certified public accountant, public accountant, certified accountant, chartered accountant, enrolled accountant, licensed accountant, registered accountant, or any other title or designation likely to be confused with certified public accountant or any of the abbreviations C.P.A., C.A., E.A., L.A., R.A., or similar abbreviations likely to be confused with C.P.A.
Source
Laws 1957, c. 1, § 51, p. 73;
Laws 1997, LB 114, § 46;
Laws 2009, LB31, § 28.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-157 - Accountant or auditor; use of terms; when permitted.

1-157.
Accountant or auditor; use of terms; when permitted.
No person shall sign or affix his or her name or any trade or assumed name used by him or her in his or her profession or business with any wording indicating that he or she is an accountant or auditor or with any wording indicating that he or she has expert knowledge in accounting or auditing to any accounting or financial statement or to any opinion on, report on, or certificate to any accounting or financial statement unless he or she holds a permit issued under subdivision (1)(a) of section 1-136 which is not revoked or suspended and all of his or her offices in this state for the practice of public accountancy are maintained and registered as required under section 1-135. This section shall not prohibit any officer, employee, partner, limited liability company member, or principal of any organization from affixing his or her signature to any statement or report in reference to the financial affairs of the organization with any wording designating the position, title, or office which he or she holds in the organization, nor shall this section prohibit any act of a public official or public employee in the performance of his or her duties as such.
Source
Laws 1957, c. 1, § 52, p. 74;
Laws 1993, LB 121, § 54;
Laws 1994, LB 884, § 1;
Laws 1997, LB 114, § 47;
Laws 2009, LB31, § 29.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-158 - Partnership or limited liability company; use of terms; requirements.

1-158.
Partnership or limited liability company; use of terms; requirements.
No person shall sign or affix a partnership or limited liability company name, with any wording indicating that it is a partnership or limited liability company composed of accountants, auditors, or persons having expert knowledge in accounting or auditing, to any accounting or financial statement, or to any report on or certificate to any accounting or financial statement, unless the partnership or limited liability company holds a permit issued under subdivision (1)(b) of section 1-136 which is not revoked or suspended and all of its offices in this state for the practice of public accountancy are maintained and registered as required under section 1-135.
Source
Laws 1957, c. 1, § 53, p. 74;
Laws 1993, LB 121, § 55;
Laws 1997, LB 114, § 48;
Laws 2009, LB31, § 30.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-159 - Corporation; use of terms; requirements.

1-159.
Corporation; use of terms; requirements.
No person shall sign or affix a corporate name with any wording indicating that it is a corporation performing services as accountants or auditors or composed of accountants or auditors or persons having expert knowledge in accounting or auditing, to any accounting or financial statement, or to any report on or certificate to any accounting or financial statement, except that a corporation which is registered under section 1-134 and holds a permit issued under subdivision (1)(c) of section 1-136 which is not revoked or suspended may affix its corporate name with the wording indicated above.
Source
Laws 1957, c. 1, § 54, p. 75;
Laws 1997, LB 114, § 49;
Laws 2009, LB31, § 31.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-160 - Public accountant; absence of permit; requirement to so state; exceptions.

1-160.
Public accountant; absence of permit; requirement to so state; exceptions.
No person, partnership, limited liability company, or corporation not holding a permit issued under section 1-136 which is not revoked or suspended shall hold himself, herself, or itself out to the public as an accountant or auditor by use of either or both of such words on any sign, card, or letterhead or in any advertisement or directory without indicating thereon or therein that such person, partnership, limited liability company, or corporation does not hold such a permit. This section shall not prohibit any officer, employee, partner, member, or principal of any organization from describing himself or herself by the position, title, or office he or she holds in such organization nor any act of any public official or public employee in the performance of his or her duties as such.
Source
Laws 1957, c. 1, § 55, p. 75;
Laws 1993, LB 121, § 56;
Laws 1997, LB 114, § 50.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-161 - Certified public accountant; public accountant; false use of partnership or limited liability company designation; prohibition.

1-161.
Certified public accountant; public accountant; false use of partnership or limited liability company designation; prohibition.
No person shall assume or use the title or designation certified public accountant or public accountant in conjunction with names indicating or implying that there is a partnership or a limited liability company or in conjunction with the designation "and company" or "and Co." or a similar designation if, in any such case, there is in fact no bona fide partnership or limited liability company registered under section 1-126.
Source
Laws 1957, c. 1, § 56, p. 75;
Laws 1993, LB 121, § 57;
Laws 1997, LB 114, § 51;
Laws 2009, LB31, § 32.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-162 - Certified public accountant; employees and assistants; not prohibited.

1-162.
Certified public accountant; employees and assistants; not prohibited.
Nothing contained in the Public Accountancy Act shall prohibit any person not a certified public accountant from serving as an employee of, or an assistant to, a certified public accountant or partnership or limited liability company of certified public accountants holding a permit issued under section 1-136 or a foreign accountant exercising the temporary practice privilege under section 1-125.02, except that such employee or assistant shall not issue any accounting or financial statement over his or her name.
Source
Laws 1957, c. 1, § 57, p. 76;
Laws 1993, LB 121, § 58;
Laws 1997, LB 114, § 52;
Laws 2009, LB31, § 33.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-164 - Banking, law, and agricultural services; not prohibited.

1-164.
Banking, law, and agricultural services; not prohibited.
Nothing contained in the Public Accountancy Act shall prohibit any person from carrying on the regular business of banking, nor prohibit any person from carrying on the regular practice of law, nor prohibit any farm organization or agricultural cooperative association, or the employees thereof, from rendering accounting, auditing, or business analysis services when such services are rendered only to its members or to other farm organizations or agricultural cooperative associations.
Source
Laws 1957, c. 1, § 59, p. 76;
Laws 1997, LB 114, § 55.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-164.01 - Services related to financial statements; not prohibited.

1-164.01.
Services related to financial statements; not prohibited.
Nothing in the Public Accountancy Act or the rules and regulations adopted and promulgated under the act shall be construed to prohibit any person who does not hold a permit issued under subdivision (1)(a) of section 1-136 from preparing, compiling, or signing financial statements if an accompanying report, letter, or other statement does not express an opinion or other form of assurance as to the fairness, accuracy, or reliability of such statements.
Source
Laws 1984, LB 473, § 22;
Laws 1997, LB 114, § 56;
Laws 2009, LB31, § 35.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-164.02 - Formation of business partnership or limited liability company; not prohibited.

1-164.02.
Formation of business partnership or limited liability company; not prohibited.
Nothing in the Public Accountancy Act or the rules and regulations adopted and promulgated under the act shall be construed to prohibit a person holding a certificate as a certified public accountant from forming a business partnership or limited liability company with a person not holding a certificate or permit.
Source
Laws 1984, LB 473, § 23;
Laws 1993, LB 121, § 59;
Laws 1997, LB 114, § 57;
Laws 2009, LB31, § 36.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-164.03 - Use of title accountant; not prohibited.

1-164.03.
Use of title accountant; not prohibited.
Nothing in the Public Accountancy Act or the rules and regulations adopted and promulgated under the act shall be construed to prohibit a person not holding a certificate or permit from using the title accountant in his or her business practices.
Source
Laws 1984, LB 473, § 24;
Laws 1997, LB 114, § 58.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-165 - Board; unlawful practice; injunction.

1-165.
Board; unlawful practice; injunction.
Whenever, in the judgment of the board, any person has engaged, or is about to engage, in any acts or practices which constitute, or will constitute, a violation of sections 1-151 to 1-161, the board may make application to the appropriate court for an order enjoining such acts or practices, and upon a showing by the board that such person has engaged, or is about to engage, in any such acts or practices, an injunction, a restraining order, or such other order as may be appropriate shall be granted by such court without bond.
Source
Laws 1957, c. 1, § 60, p. 76;
Laws 1997, LB 114, § 59.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-166 - Unlawful use of terms; penalty.

1-166.
Unlawful use of terms; penalty.
Any person who violates sections 1-151 to 1-161 shall be guilty of a Class II misdemeanor. If a member of the board has reason to believe that any person is liable to punishment under this section, the board may certify the facts to the Attorney General of this state, who may in his or her discretion cause appropriate proceedings to be brought.
Source
Laws 1957, c. 1, § 61, p. 77;
Laws 1977, LB 40, § 1;
Laws 1997, LB 114, § 60.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-167 - Unlawful use of terms; advertising; prima facie evidence of violation.

1-167.
Unlawful use of terms; advertising; prima facie evidence of violation.
The display or uttering by a person of a card, sign, advertisement, or other printed, engraved, or written instrument or device, bearing a person's name in conjunction with the words certified public accountant or any abbreviation thereof or public accountant or any abbreviation thereof shall be prima facie evidence in any action brought under section 1-165 or 1-166 that the person whose name is so displayed caused or procured the display or uttering of such card, sign, advertisement, or other printed, engraved, or written instrument or device and that such person is holding himself or herself out to be a certified public accountant holding a permit issued under section 1-136. In any such action evidence of the commission of a single act prohibited by the Public Accountancy Act shall be sufficient to justify an injunction or a conviction without evidence of a general course of conduct.
Source
Laws 1957, c. 1, § 62, p. 77;
Laws 1997, LB 114, § 61;
Laws 2009, LB31, § 37.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-168 - Certified public accountant; working papers and memoranda; property rights.

1-168.
Certified public accountant; working papers and memoranda; property rights.
All statements, records, schedules, working papers, and memoranda made by a certified public accountant incident to or in the course of professional service to clients by such accountant, except reports submitted by a certified public accountant to a client, shall be and remain the property of such accountant in the absence of an express agreement between such accountant and the client to the contrary. No such statement, record, schedule, working paper, or memorandum shall be sold, transferred, or bequeathed, without the consent of the client or his or her personal representative or assignee, to anyone other than one or more surviving partners or limited liability company members or new partners or limited liability company members of such accountant.
Source
Laws 1957, c. 1, § 63, p. 77;
Laws 1993, LB 121, § 60;
Laws 1994, LB 884, § 2;
Laws 2009, LB31, § 38.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-170 - Audit, report, or financial statement; public agency of state; made by whom.

1-170.
Audit, report, or financial statement; public agency of state; made by whom.
Whenever any statute or rule or regulation adopted and promulgated by authority of any statute requires that any audit, report, financial statement, or other document for any department, division, board, commission, agency, or officer of this state be prepared by certified public accountants, such requirement, except as provided in section 1-171, shall be construed to mean certified public accountants holding a permit issued under subdivision (1)(a) of section 1-136 or a person exercising the practice privilege or temporary practice privilege.
Source
Laws 1965, c. 1, § 1, p. 59;
Laws 1997, LB 114, § 62;
Laws 2009, LB31, § 39.
2023 Nebraska Revised Statutes › Chapter 1 - Accountants › 1-171 - Audit, report, or financial statement; federal regulation; made by whom.

1-171.
Audit, report, or financial statement; federal regulation; made by whom.
Whenever any federal regulation requires any audit, report, financial statement, or other document to be prepared by a certified public accountant, such requirement shall be construed to mean a certified public accountant holding a permit issued under subdivision (1)(a) of section 1-136 or a person exercising the practice privilege or temporary practice privilege.
Source
Laws 1965, c. 1, § 2, p. 59;
Laws 1997, LB 114, § 63;
Laws 2009, LB31, § 40.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-101.01 - Legislative findings.

2-101.01.
Legislative findings.
The Legislature finds that the Nebraska State Fair has been held annually for the exhibition and dissemination of agricultural, horticultural, industrial, mechanical, and other products and innovations and for exhibitions in the arts, skilled crafts, and sciences and is a beneficial cultural and educational event for the state and its citizens. The Legislature declares it to be in the public interest that management of the Nebraska State Fair be based upon a dynamic public-private partnership that includes the active participation of the state and local governments, the private sector, and the citizens of Nebraska. In order to achieve this goal, the Legislature finds that the Nebraska State Fair Board should endeavor to:
(1) Place a priority on the development of private funding sources, including corporate donations and sponsorships;
(2) Work with municipal officials to enhance the board's participation in local planning efforts and to create a partnership with local economic development and tourism officials;
(3) Maintain a policy of openness and accountability that allows for citizen participation in the operation of the Nebraska State Fair; and
(4) Regularly provide the Governor, the Legislature, and appropriate state agencies with information, including, but not limited to, the development of private funding sources, the use of state appropriations, the fiscal management of the Nebraska State Fair, and the activities and goals established for the Nebraska State Fair.
Source
Laws 2002, LB 1236, § 1;
Laws 2008, LB1116, § 2.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-103 - Membership; term.

2-103.
Membership; term.
(1) The Nebraska State Fair Board shall be a board consisting of the following members:
(a) Seven members nominated and selected by district as provided in the constitution and bylaws of the board; and
(b) Four members appointed by the Governor and confirmed by the Legislature, three members selected from the business community of the state with one such member residing in each of the three congressional districts, as such districts existed on January 1, 2009, and one member selected from the business community of the most populous city within the county in which the Nebraska State Fair is located.
(2) The term of office for members of the board shall be for three years. Members selected by gubernatorial appointment pursuant to subdivision (1)(b) of this section as it existed prior to January 1, 2009, who continue to be qualified to serve shall continue their term of appointment and shall be eligible for reappointment subject to the limit of terms served prescribed in subsection (3) of this section. In the event that the Nebraska State Fair is to be relocated to a new host community, the term of the member appointed or designated from the business community of the previous host community shall be vacated and the Governor shall appoint a new member from the business community of the most populous city within the county in which the Nebraska State Fair is located to fulfill the remainder of the term of the vacating member.
(3) No person may serve more than three consecutive terms as a member of the board. No member of the Legislature may serve on the board.
(4) The board shall annually elect from its membership a chairperson, a vice-chairperson, a secretary, and such other officers as the board deems necessary. The officers shall be elected at the annual meeting of the board, or any other meeting of the board called for such purpose, and shall hold their offices for one year and until their successors are elected and qualified.
(5) The State 4-H Program Administrator of the Cooperative Extension Service of the University of Nebraska, or his or her designee, and the Executive Director of the Nebraska FFA, or his or her designee, shall be ex officio, nonvoting members of the Nebraska State Fair Board.
Source
Laws 2002, LB 1236, § 3;
Laws 2008, LB1116, § 3.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-105 - State Fair Foundation; authorized.

2-105.
State Fair Foundation; authorized.
It is the intent of the Legislature that the Nebraska State Fair Board establish the State Fair Foundation as a nonprofit foundation operated exclusively as a corporation for charitable purposes as contemplated by sections 170(c)(2) and 501(c)(3) of the Internal Revenue Code as defined in section 49-801.01, and organized and operated for the benefit of and to carry out the purposes of the board. The foundation may solicit, receive, hold, invest, and contribute funds and property for the use and benefit of the board in a manner consistent with the public good and primarily for capital expenditure and other needs not funded by other means.
Source
Laws 2002, LB 1236, § 5.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-107 - State Fair Cash Fund; created; use; investment.

2-107.
State Fair Cash Fund; created; use; investment.
The State Fair Cash Fund is created. The Tax Commissioner may use the fund to defray the cost of implementing the check-off program under section 77-27,119.05. The Nebraska State Fair shall use the fund to carry out the public-private partnerships established to enhance the work of the Nebraska State Fair. 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 2003, LB 72, § 5.
Cross References
Nebraska Capital Expansion Act, see section 72-1269.
Nebraska State Funds Investment Act, see section 72-1260.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-108 - Nebraska State Fair Support and Improvement Cash Fund; created; use; investment.

2-108.
Nebraska State Fair Support and Improvement Cash Fund; created; use; investment.
The Nebraska State Fair Support and Improvement Cash Fund is created. The fund shall be maintained in the state accounting system as a cash fund. The State Treasurer shall credit to the fund the disbursement of state lottery proceeds designated for the Nebraska State Fair and matching funds from the most populous city within the county in which the state fair is located. The balance of any fund that is administratively created to receive lottery proceeds designated for the Nebraska State Fair and matching fund revenue prior to May 25, 2005, shall be transferred to the Nebraska State Fair Support and Improvement Cash Fund on such date. The Nebraska State Fair Support and Improvement Cash Fund shall be expended by the Nebraska State Fair Board to provide support for operating expenses and capital facility enhancements, including new construction and other capital improvements and other enhancements to and upon any exhibition facility utilized as the location of the Nebraska State Fair. Expenditures from the fund shall not be limited to the amount appropriated. 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 2005, LB 426, § 4;
Laws 2007, LB435, § 1;
Laws 2008, LB1116, § 4.
Cross References
Nebraska Capital Expansion Act, see section 72-1269.
Nebraska State Funds Investment Act, see section 72-1260.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-109 - Report regarding lottery revenue.

2-109.
Report regarding lottery revenue.
The Department of Revenue shall, at the conclusion of each calendar quarter, provide to the most populous city within the county in which the Nebraska State Fair is held written notification of the amount estimated by the department to equal ten percent of the lottery revenue collected during the calendar quarter to be transferred to the Nebraska State Fair Support and Improvement Cash Fund. If the state fair is scheduled to be held in a different county from that in which the most recent state fair was held, the written notification required by this section shall be made to the most populous city within the county in which the state fair is scheduled to be held beginning with the written notification made at the conclusion of the first calendar quarter during the calendar year in which the state fair is held or scheduled to be held in such county. The department shall provide a copy of the written notification to the Department of Administrative Services.
Source
Laws 2005, LB 426, § 5;
Laws 2009, LB224, § 2.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-110 - Matching fund requirements.

2-110.
Matching fund requirements.
The most populous city within the county in which the Nebraska State Fair is held or scheduled to be held that calendar year shall remit quarterly payments to the State Treasurer in amounts equal to the matching fund requirement established by the Department of Revenue under section 2-109. The State Treasurer shall credit the matching funds to the Nebraska State Fair Support and Improvement Cash Fund. The city shall provide written notification to the Department of Administrative Services regarding its compliance with the matching fund requirement. Upon verification by the Department of Administrative Services that a quarterly transfer of lottery proceeds to the Nebraska State Fair Support and Improvement Cash Fund has been executed and that the full amount of the matching funds requirement has been received from the city, the Department of Administrative Services shall authorize the expenditure of the fund by the Nebraska State Fair Board. Matching fund requirements shall not apply to investment income accruing to the fund and investment income may be expended by the board.
Source
Laws 2005, LB 426, § 6;
Laws 2009, LB224, § 3.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-111 - Annual report.

2-111.
Annual report.
The Nebraska State Fair Board shall, no later than November 1 of each year, provide an annual report to the Governor and the Legislature regarding the use of the Nebraska State Fair Support and Improvement Cash Fund. The report submitted to the Legislature shall be submitted electronically. The report shall include (1) a detailed listing of how the proceeds of the fund were expended in the prior fiscal year and (2) any distributions from the fund that remain unexpended and on deposit in Nebraska State Fair accounts.
Source
Laws 2005, LB 426, § 7;
Laws 2007, LB435, § 2;
Laws 2009, LB224, § 4;
Laws 2012, LB782, § 1.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-112 - Nebraska State Fair Relocation Cash Fund; created; use; investment.

2-112.
Nebraska State Fair Relocation Cash Fund; created; use; investment.
The Nebraska State Fair Relocation Cash Fund is created. The State Treasurer shall credit to the fund such money as is transferred to the fund by the Legislature or donated as gifts, bequests, or other contributions to such fund from public or private entities. The fund shall be expended by the Nebraska State Fair Board to provide funding to assist in the construction and improvement of capital facilities necessary to develop a location suitable for the operation of the Nebraska State Fair. Expenditures from the fund shall not be limited to the amount appropriated. The money in the fund shall not be subject to any fiscal year or biennium limitation requiring reappropriation of the unexpended balance at the end of the fiscal year or biennium. 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 2008, LB1116, § 5.
Cross References
Nebraska Capital Expansion Act, see section 72-1269.
Nebraska State Funds Investment Act, see section 72-1260.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-220 - State, district, and county fairs; offenders; illegal devices; obstructions; penalties.

2-220.
State, district, and county fairs; offenders; illegal devices; obstructions; penalties.
The president of any district or county agricultural society, a marshal, or any police officer appointed by the Nebraska State Fair Board shall be empowered to arrest, or cause to be arrested, any person or persons engaged in violating section 2-219. He or she may seize, or cause to be seized, all intoxicating liquors, wine, or beer, of any kind, with the vessels containing the same, and all tools or other implements used in any gambling or other game of chance, and may remove, or cause to be removed, all shows, swings, booths, tents, carriages, wagons, vessels, boats, or any other nuisance that may obstruct, or cause to be obstructed, by collecting persons around or otherwise, any thoroughfare leading to the enclosure in which such fair is being held. Any person owning or occupying any of such causes of obstruction, who may refuse or fail to remove such obstruction or nuisance when ordered to do so by the president or officer, shall be guilty of a Class V misdemeanor.
Source
Laws 1879, § 18, p. 402;
R.S.1913, § 14;
C.S.1922, § 14;
C.S.1929, § 2-209;
R.S.1943, § 2-220;
Laws 1972, LB 1032, § 91;
Laws 1977, LB 40, § 3;
Laws 2002, LB 1236, § 8.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-220.01 - State and county fairs; carnival companies, booking agencies, and shows; contracts; security required.

2-220.01.
State and county fairs; carnival companies, booking agencies, and shows; contracts; security required.
All carnival companies, booking agencies, or shows that enter into any contract with the Nebraska State Fair Board, any county agricultural society, or any county fair board may be required, within thirty days after the execution of the contract, to either deposit cash or a certified check payable to the State of Nebraska, the county agricultural society, or the county fair board, as appropriate, or execute and file with the chairperson of the Nebraska State Fair Board, the county agricultural society, or the county fair board, as appropriate, a good and sufficient bond with a corporate surety. The Nebraska State Fair Board, the county agricultural society, or the county fair board, as appropriate, shall determine the amount of the deposit or bond required. Such security shall run to the State of Nebraska, the county agricultural society, or the county fair board, as appropriate, on the condition that the carnival company, booking agency, or show will faithfully perform any contract entered into by it during a period of one year from the date of execution of the contract and shall, at the time of the filing of the cash, certified check, or bond, file a sworn statement giving the names and addresses of the owners of the carnival company, booking agency, or show. Further cash, certified check, or bond shall not be required on signing any subsequent contract during the year such bond is in force.
Source
Laws 1949, c. 3, § 1, p. 59;
Laws 1951, c. 5, § 1, p. 67;
Laws 1992, LB 398, § 6;
Laws 1997, LB 469, § 25;
Laws 2002, LB 1236, § 9.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-220.02 - State and county fairs; carnival companies, booking agencies, and shows; security; action for damages.

2-220.02.
State and county fairs; carnival companies, booking agencies, and shows; security; action for damages.
The Nebraska State Fair Board, county agricultural society, or county fair board may bring suit upon the deposit or bond required by section 2-220.01 in the county where such contract was to have been performed to recover any damages sustained by reason of breach of contract or failure to carry out the terms thereof.
Source
Laws 1949, c. 3, § 2, p. 59;
Laws 1951, c. 5, § 2, p. 68;
Laws 1963, c. 4, § 3, p. 64;
Laws 1997, LB 469, § 26;
Laws 2002, LB 1236, § 10.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-220.03 - State and county fairs; carnival companies, booking agencies, and shows; security; failure to execute and file; violation; penalty.

2-220.03.
State and county fairs; carnival companies, booking agencies, and shows; security; failure to execute and file; violation; penalty.
Each officer, owner, or manager of any carnival company, booking agency, or show who willfully fails to cause cash, certified check, or bond to be executed and filed as required by section 2-220.01, or who willfully fails to cause the receipt or certificate to be filed as provided by section 2-220.01, shall be guilty of a Class IV misdemeanor.
Source
Laws 1949, c. 3, § 3, p. 60;
Laws 1951, c. 5, § 3, p. 68;
Laws 1977, LB 40, § 4.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-220.04 - State and county fairs; carnival companies, booking agencies, and shows; cash deposit; certified check; return; when.

2-220.04.
State and county fairs; carnival companies, booking agencies, and shows; cash deposit; certified check; return; when.
If cash or certified check is deposited with the Nebraska State Fair Board, a county agricultural society, or a county fair board under section 2-220.01, such deposit shall be returned to the person or company making the deposit within sixty days after the completion of the last performance of the contract unless a written, signed, and verified complaint has been filed within such time.
Source
Laws 1951, c. 5, § 4, p. 68;
Laws 1997, LB 469, § 27;
Laws 2002, LB 1236, § 11.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-221 - County fairs; county powers.

2-221.
County fairs; county powers.
Counties in the State of Nebraska are hereby authorized to establish and maintain county fair boards, to purchase, hold, and improve real estate for the purpose of holding county fairs, to convey the same, to levy and collect taxes for such purposes, and to do all other things necessary for the proper management of such county fairs. Property acquired for such purpose by an elected county fair board shall be held in the name of the (name of county) County Fair.
Source
Laws 1917, c. 168, § 1, p. 377;
C.S.1922, § 57;
C.S.1929, § 2-210;
R.S.1943, § 2-221;
Laws 1999, LB 437, § 1.
Annotations
A county which has not accepted in the manner prescribed statute authorizing it to establish and maintain county fair is without authority to levy taxes therefor. Richardson v. Kildow, 116 Neb. 648, 218 N.W. 429 (1928).
Under this section, counties may establish and maintain county fairs by going through certain procedure and by vote of the people as provided in subsequent sections. Wilson v. Thayer County Agricultural Society, 115 Neb. 579, 213 N.W. 966 (1927), 52 A.L.R. 1393 (1927).
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-221.01 - County fairs; joint fairs; permitted.

2-221.01.
County fairs; joint fairs; permitted.
The boards of county agricultural societies and county fair boards of two or more adjoining counties may hold joint fairs at one location. Such authority shall not disturb their right to purchase, hold, and improve real estate for that purpose, to convey the same, to levy and collect taxes for such purposes, and to do all things necessary for the proper management of such joint county fairs.
Source
Laws 1965, c. 5, § 1, p. 75;
Laws 1999, LB 437, § 2.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-222 - County fair; election to establish.

2-222.
County fair; election to establish.
Any county may accept the provisions of and proceed under sections 2-221 to 2-231 by resolution duly adopted by the county board. The resolution shall indicate whether the membership of the county fair board to be established under such sections would be elected or appointed pursuant to section 2-224. If, after the adoption of a resolution for such purpose, fifteen percent of the registered voters of the county file with the county board a petition requesting that the acceptance of the provisions of such sections be submitted to the voters of the county, the county board shall submit the same to a vote of the people in like manner as the question of voting courthouse bonds may be submitted. During the time such question is pending for the vote of the people, no further proceedings shall be had for the establishment of a county fair board. If ten percent of the registered voters of the county file a petition with the county board asking that the question of the acceptance of the provisions of such sections and specifying whether the membership of the county fair board to be established under such sections would be elected or appointed pursuant to section 2-224 be submitted to a vote of the people, the county board shall submit such question to the voters in like manner as the question of voting courthouse bonds may be submitted. If a majority of the votes cast upon the question are in favor of such proposition, the county board shall immediately proceed to establish a county fair board.
Source
Laws 1917, c. 168, § 2, p. 377;
C.S.1922, § 58;
C.S.1929, § 2-211;
R.S.1943, § 2-222;
Laws 1999, LB 437, § 3.
Cross References
Issuance of courthouse bonds, see section 23-120.
Annotations
Under this section, two methods are provided by which a county may accept the provisions of the County Fair Act, and when proceeding under the second method, publication of notice required herein is mandatory. Richardson v. Kildow, 116 Neb. 648, 218 N.W. 429 (1928).
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-223 - County fair; bonds; special tax.

2-223.
County fair; bonds; special tax.
In any county accepting the provisions of sections 2-221 to 2-231, an elected county fair board or the county board for an appointed county fair board may propose the issuance of bonds or levy a special tax for the purchase and improvement of real estate for county fair purposes in like manner as for the building of a courthouse.
Source
Laws 1917, c. 168, § 4, p. 378;
C.S.1922, § 60;
C.S.1929, § 2-213;
R.S.1943, § 2-223;
Laws 1999, LB 437, § 4.
Cross References
Issuance of courthouse bonds, see section 23-120.
Annotations
Levy of special tax under this section cannot be made where county is not authorized to carry on a county fair. Richardson v. Kildow, 116 Neb. 648, 218 N.W. 429 (1928).
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-225 - County fair board; officers; employees.

2-225.
County fair board; officers; employees.
The county fair board shall select a president, vice president, and treasurer from its own number. The county fair board shall select a county fair secretary who may be a member of the county fair board or may be selected from among other persons. The county fair board may employ such persons as it deems necessary for the proper management of the fair and shall have complete charge and supervision of the real estate and other property. All actions of an elected county fair board shall be taken in the name of the (name of county) County Fair. Actions by an appointed county fair board shall be taken in the name of the county.
Source
Laws 1917, c. 168, § 6, p. 378;
C.S.1922, § 62;
C.S.1929, § 2-215;
R.S.1943, § 2-225;
Laws 1999, LB 437, § 6.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-226 - County fair board; expenses of members; compensation of secretary.

2-226.
County fair board; expenses of members; compensation of secretary.
The members of the county fair board, other than the secretary if he or she is selected from the board members, shall receive no pay for their services but shall be paid all necessary expenses. The secretary shall receive such salary payable at such times as the county fair board may provide.
Source
Laws 1917, c. 168, § 7, p. 378;
C.S.1922, § 63;
C.S.1929, § 2-216;
R.S.1943, § 2-226;
Laws 1999, LB 437, § 7.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-227 - County fair board; rules and regulations; fair management; duties.

2-227.
County fair board; rules and regulations; fair management; duties.
The county fair board may adopt from time to time, and when adopted shall publish, such bylaws, rules and regulations as it may deem necessary, and shall publish a premium list, and shall do all things necessary and proper for the successful management of the fair.
Source
Laws 1917, c. 168, § 8, p. 379;
C.S.1922, § 64;
C.S.1929, § 2-217;
R.S.1943, § 2-227.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-228 - County fair board; report.

2-228.
County fair board; report.
If the county fair board is appointed by the county board, the county fair board shall report in writing to the county board as directed by the county board showing a complete statement and report of its actions. The report shall be kept in the office of the county clerk and shall be open to public inspection.
Source
Laws 1917, c. 168, § 9, p. 379;
C.S.1922, § 65;
C.S.1929, § 2-218;
R.S.1943, § 2-228;
Laws 1999, LB 437, § 8.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-229 - County fair; tax levy; amount; collection; budget statement.

2-229.
County fair; tax levy; amount; collection; budget statement.
(1) During the month of November each year, each appointed county fair board shall prepare and submit to the county board an estimate, itemized as far as possible, of the amount of money which is necessary to be collected by taxation for the support and management of the fair for the ensuing year. The county board may, subject to section 77-3442, levy such amount of taxes as may be necessary but not to exceed the amount actually required for county fair purposes, including capital construction on and renovation, repair, improvement, and maintenance of county fairgrounds. Such tax shall be levied and collected in like manner as general taxes for the county.
(2) Each elected county fair board shall annually prepare a budget statement setting forth the amount of money necessary for the operation of the county fair board. On or before August 1, the president and the secretary of the board shall certify the amount of tax to be levied upon all the taxable property within the county for the operation of the county fair board for the ensuing year subject to allocation under section 77-3443. The tax shall be assessed, levied, and collected as other county taxes. The proceeds of such tax shall be paid by the county treasurer to the treasurer of the county fair board. The county fair board may act to exceed the allocation provided by the county board under section 77-3444, but if the county fair board acts to exceed the allocation, the total levy shall not exceed three and one-half cents per one hundred dollars of valuation.
Source
Laws 1917, c. 168, § 10, p. 379;
C.S.1922, § 66;
C.S.1929, § 2-219;
R.S.1943, § 2-229;
Laws 1992, LB 398, § 7;
Laws 1996, LB 1085, § 6;
Laws 1996, LB 1114, § 10;
Laws 1999, LB 437, § 9.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-229.01 - County fair; additional tax levy; amount.

2-229.01.
County fair; additional tax levy; amount.
Pursuant to a request by an elected county fair board, the county board of any county may levy an additional levy of three and five-tenths cents on each one hundred dollars of taxable valuation, or any part thereof, for the purpose of capital construction on and renovation, repair, improvement, and maintenance of the county fairgrounds, over and above the operational tax levy authorized in section 2-229. Such levy shall not exceed the amount actually required for such work. In counties having a population of more than sixty thousand inhabitants but not more than three hundred fifty thousand inhabitants and also containing a city of the primary class, such additional levy or any part thereof may be levied for the purpose of capital construction on and renovation, repair, improvement, and maintenance of the county fairgrounds. The additional levy shall be subject to section 77-3443.
Source
Laws 1999, LB 437, § 18.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-230 - County fair; county aid; restriction.

2-230.
County fair; county aid; restriction.
Whenever any county shall have established a county fair under the provisions of sections 2-221 to 2-231, no money shall be paid by the county to any other society or association maintaining a fair within the county.
Source
Laws 1917, c. 168, § 11, p. 379;
C.S.1922, § 67;
C.S.1929, § 2-220;
R.S.1943, § 2-230.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-231 - County fair board; claims filed with county board; payment.

2-231.
County fair board; claims filed with county board; payment.
Each appointed county fair board shall cause to be filed with the county board from time to time all claims to be paid from money raised by taxation, and such claims shall be allowed and paid in like manner as general claims against the county.
Source
Laws 1917, c. 168, § 12, p. 379;
C.S.1922, § 68;
C.S.1929, § 2-221;
R.S.1943, § 2-231;
Laws 1999, LB 437, § 10.