reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1206 - Licensee; bond.

2-1206.
Licensee; bond.
Every corporation or association licensed under sections 2-1201 to 2-1218 shall, before said license is issued, give a bond to the State of Nebraska in such reasonable sum as the commission shall fix, with a surety or sureties to be approved by the commission, conditioned to faithfully make the payments prescribed by said sections, to keep its books and records and make reports as herein provided, and to conduct its racing in conformity with the provisions of said sections and the rules and regulations prescribed by the commission.
Source
Laws 1935, c. 173, § 6, p. 631;
C.S.Supp.,1941, § 2-1506.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1207.01 - Deduction from wagers; distribution; costs.

2-1207.01.
Deduction from wagers; distribution; costs.
The amount deducted from wagers pursuant to subsection (2) of section 2-1207 may be used to promote agriculture and horsebreeding in Nebraska and shall be distributed as purse supplements and breeder and stallion awards for Nebraska-bred horses, as defined and registered pursuant to section 2-1213, at the racetrack where the funds were generated, except that if a racetrack does not continue to conduct live race meets, amounts deducted may be distributed as purse supplements and breeder and stallion awards at racetracks that conduct live race meets and amounts deducted pursuant to a contract with the organization representing the majority of the licensed owners and trainers at the racetrack's most recent live race meet shall be used by that organization to promote live thoroughbred horseracing in the state or as purse supplements at racetracks that conduct live race meets in the state. Any costs incurred by the commission pursuant to this section and subsection (2) of section 2-1207 shall be separately accounted for and be deducted from such funds.
Source
Laws 1983, LB 365, § 2;
Laws 1994, LB 1354, § 1;
Laws 1996, LB 1255, § 1;
Laws 2021, LB561, § 9.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1208 - Race meetings; tax; fees.

2-1208.
Race meetings; tax; fees.
(1)(a) For all race meetings, every corporation or association licensed under the provisions of sections 2-1201 to 2-1218 relating to horseracing shall pay the tax imposed by section 2-1208.01 and shall also pay to the commission:
(i) Beginning on April 20, 2022, through June 30, 2023, the sum of sixty-four one hundredths of one percent of the gross sum wagered by the parimutuel method at each licensed racetrack enclosure during the calendar year;
(ii) Beginning July 1, 2023, through June 30, 2024, the sum of one percent of the gross sum wagered by the parimutuel method at the licensed racetrack enclosure during the previous calendar year; and
(iii) Beginning July 1, 2024, and each year thereafter, the sum of two percent of the gross sum wagered by the parimutuel method at the licensed racetrack enclosure during the previous calendar year.
(b) For race meetings devoted principally to running live races, the licensee shall pay to the commission the sum of one hundred dollars for each live racing day that the licensee serves as the host track for intrastate simulcasting and fifty dollars for any other live racing day.
(2) No other license tax, permit tax, occupation tax, or excise tax or racing fee, except as provided in this section and in sections 2-1203 and 2-1208.01, relating to horseracing shall be levied, assessed, or collected from any such licensee by the state or by any county, township, district, city, village, or other governmental subdivision or body having power to levy, assess, or collect any such tax or fee.
Source
Laws 1935, c. 173, § 8, p. 632;
C.S.Supp.,1941, § 2-1508;
R.S.1943, § 2-1208;
Laws 1959, c. 5, § 2, p. 72;
Laws 1980, LB 939, § 4;
Laws 1992, LB 718, § 4;
Laws 1994, LB 1153, § 4;
Laws 1999, LB 127, § 1;
Laws 2005, LB 573, § 3;
Laws 2014, LB656, § 4;
Laws 2021, LB561, § 10;
Laws 2022, LB876, § 6.
Annotations
This section imposes a tax directly upon the licensee racetrack. Section 77-2701 et seq. impose a sales tax upon the purchaser. Thus, section 77-2701 does not conflict with the provisions of this section which prohibit any additional taxes from being imposed upon the licensee. Governors of Ak-Sar-Ben v. Department of Rev., 217 Neb. 518, 349 N.W.2d 385 (1984).
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1208.01 - Parimutuel wagering; tax; rates; return.

2-1208.01.
Parimutuel wagering; tax; rates; return.
(1) There is hereby imposed a tax on the gross sum wagered by the parimutuel method at each race enclosure during a calendar year as follows:
(a) The first ten million dollars shall not be taxed;
(b) Any amount over ten million dollars but less than or equal to seventy-three million dollars shall be taxed at the rate of two and one-half percent; and
(c) Any amount in excess of seventy-three million dollars shall be taxed at the rate of four percent.
(2)(a) Except as provided in subdivision (2)(b) of this section, an amount equal to two percent of the first taxable seventy million dollars at each race meeting shall be retained by the licensee for capital improvements and for maintenance of the premises within the licensed racetrack enclosure and shall be a credit against the tax levied in subsection (1) of this section. This subdivision includes each race meeting held after January 1, 2010, within the licensed racetrack enclosure located in Lancaster County where the Nebraska State Fair was held prior to 2010.
(b) For race meetings conducted at the location where the Nebraska State Fair is held, an amount equal to two and one-half percent of the first taxable seventy million dollars at each race meeting shall be retained by the licensee for the purpose of maintenance of the premises within the licensed racetrack enclosure and maintenance of other buildings, streets, utilities, and existing improvements at the location where the Nebraska State Fair is held. Such amount shall be a credit against the tax levied in subsection (1) of this section.
(3) A return as required by the Tax Commissioner shall be filed for a racetrack enclosure for each month during which wagers are accepted at the enclosure. The return shall be filed with and the net tax due pursuant to this section shall be paid to the Department of Revenue on the tenth day of the following month.
Source
Laws 1959, c. 5, § 3, p. 73;
Laws 1963, c. 6, § 2, p. 67;
Laws 1965, c. 9, § 2, p. 124;
Laws 1973, LB 76, § 2;
Laws 1982, LB 631, § 2;
Laws 1984, LB 830, § 2;
Laws 1985, LB 154, § 1;
Laws 1986, LB 1041, § 5;
Laws 1987, LB 467, § 1;
Laws 1989, LB 591, § 3;
Laws 1990, LB 1055, § 2;
Laws 1993, LB 365, § 1;
Laws 2002, LB 1236, § 13;
Laws 2009, LB224, § 6.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1208.02 - Parimutuel wagering; Department of Revenue; taxes due; duties.

2-1208.02.
Parimutuel wagering; Department of Revenue; taxes due; duties.
(1) The Department of Revenue shall audit and verify the amount of the tax that is due the state as provided by sections 2-1208 to 2-1208.02.
(2) The pertinent provisions of sections 77-2708 to 77-2713, 77-27,125 to 77-27,131, and 77-27,133 to 77-27,135, shall be applicable to the administration and collection of the tax imposed by section 2-1208.01, except that the information obtained by the Department of Revenue in its audit and enforcement activities shall continue to be public records as defined in section 84-712.01.
Source
Laws 1959, c. 5, § 4, p. 74;
Laws 1980, LB 834, § 50.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1208.03 - Exotic wagering; terms, defined.

2-1208.03.
Exotic wagering; terms, defined.
For purposes of sections 2-1208.03 and 2-1208.04, unless the context otherwise requires:
(1) Exotic wagers shall mean daily double, exacta, quinella, trifecta, pick six, and other similar types of bets which are approved by the commission;
(2) Gross exotic daily receipts shall mean the total sum of all money wagered, on a daily basis, by means of exotic wagers at race meets;
(3) Race meet shall mean any exhibition of racing of horses at which the parimutuel or certificate method of wagering is used;
(4) Racetrack shall mean any racetrack licensed by the commission to conduct race meets; and
(5) Recipient track shall mean a racetrack with a total annual parimutuel handle, based on the previous racing year, of twelve million dollars or less.
Source
Laws 1986, LB 1041, § 1;
Laws 2021, LB561, § 11.
Annotations
For purposes of determining a racetrack's eligibility to receive funds from the track distribution fund, the State Racing Commission must include the total dollar amount of all wagers placed at the track over the course of a calendar year, including amounts wagered on races which are simulcast to the track from another location. State Bd. of Ag. v. State Racing Comm., 239 Neb. 762, 478 N.W.2d 270 (1992).
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1208.04 - Exotic wagering; withholding; Track Distribution Fund; created; distributed; investment.

2-1208.04.
Exotic wagering; withholding; Track Distribution Fund; created; distributed; investment.
(1) Racetracks shall separately account for their gross exotic daily receipts. For all meets commencing after July 16, 1994, any racetrack that had for its previous race meet a total parimutuel handle of less than fifty million dollars shall withhold an amount equal to one-half of one percent of such receipts and any racetrack that had for its previous race meet a total parimutuel handle of fifty million dollars or more shall withhold an amount equal to one percent of such receipts, except that for all meets commencing on or after January 1, 1995, each racetrack shall withhold an amount equal to one-fourth of one percent of such receipts, which amount shall be deducted from purses at the withholding track. Such amount withheld shall be paid to the commission on the last day of each month during each race meeting for deposit in the Track Distribution Fund, which fund is hereby created.
(2) The fund shall be distributed monthly to recipient racetracks which conduct wagering by the parimutuel method on thoroughbred horseracing. Such racetracks shall receive the percentage which the total number of days of horseraces run at such racetrack in the year of distribution bears to the total number of days of horseraces run at all such racetracks in the year of distribution. Before January 1, 1995, one-half of the amount received under this subsection by a racetrack shall be used to supplement purses at the track, and on and after January 1, 1995, the entire amount received by a racetrack shall be used to supplement purses at the track.
(3) Any money in the Track Distribution 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. Any money in the fund which is not distributed at the end of the calendar year shall be available for expenditure by the commission to defray its expenses pursuant to section 2-1209.
(4) The assessment required by this section shall be in addition to the assessments, taxes, and fees required by Chapter 2, article 12.
Source
Laws 1986, LB 1041, § 2;
Laws 1987, LB 467, § 2;
Laws 1994, LB 1354, § 2;
Laws 1995, LB 7, § 4;
Laws 2021, LB561, § 12.
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 › 2-1209 - Funds; disbursement.

2-1209.
Funds; disbursement.
Out of the funds received pursuant to section 2-1208, the expenses of the commissioners, the compensation and reasonable expenses of the executive director, assistants, and employees, and the other reasonable expenses of the commission related to the regulation of horseracing, including suitable furniture, equipment, supplies, and office expenses, shall first be paid. Sums paid out by the commission shall be subject to the general policy for disbursement of funds by agencies of the state, including regular audit.
Source
Laws 1935, c. 173, § 9, p. 633;
C.S.Supp.,1941, § 2-1509;
R.S.1943, § 2-1209;
Laws 1994, LB 1153, § 5;
Laws 2021, LB561, § 13.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1211 - Licensees; records; reports; audit.

2-1211.
Licensees; records; reports; audit.
Every corporation or association licensed under sections 2-1201 to 2-1218 shall so keep its books and records as to clearly show the total number of admissions to races conducted by it on each racing day and the amount received daily from admission fees and the total amount of money wagered during the race meeting, including wagers at locations to which its races were simulcast and at races which it received via simulcast from other racetracks, and shall furnish to the commission such reports and information as it may require with respect thereto. The licensee shall furnish annually by March 30 to the commission and the Governor a complete audit by a certified public accountant detailing all expenses and disbursements of the previous calendar year. Such audit shall be in the form specified by the commission.
Source
Laws 1935, c. 173, § 11, p. 634;
C.S.Supp.,1941, § 2-1511;
R.S.1943, § 2-1211;
Laws 1965, c. 10, § 2, p. 125;
Laws 1994, LB 1153, § 6;
Laws 2021, LB561, § 14;
Laws 2022, LB876, § 7.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1214 - Sections, how construed.

2-1214.
Sections, how construed.
No part of sections 2-1201 to 2-1218 shall be construed to apply to horseracing or horserace meetings at any state or county fair or elsewhere unless the parimutuel system of wagering hereinbefore described is used or intended to be used in connection therewith; but no person, association or corporation shall hold, conduct or operate any such race or meeting in connection with which said parimutuel system is used or intended to be used without a license as hereinbefore provided.
Source
Laws 1935, c. 173, § 14, p. 635;
C.S.Supp.,1941, § 2-1514;
R.S.1943, § 2-1214.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1215 - Violations; penalty.

2-1215.
Violations; penalty.
Any person, corporation, or association holding or conducting any horserace or horserace meeting in connection with which the parimutuel system of wagering is used or to be used, without a license duly issued by the commission; or any person, corporation, or association holding or conducting horseraces or horserace meetings in connection with which any wagering is permitted otherwise than in the manner specified in sections 2-1201 to 2-1218; or any person, corporation, or association violating any of the provisions of sections 2-1201 to 2-1218 or any of the rules and regulations prescribed by the commission, shall be guilty of a Class IV felony.
Source
Laws 1935, c. 173, § 15, p. 635;
C.S.Supp.,1941, § 2-1515;
R.S.1943, § 2-1215;
Laws 1977, LB 40, § 13;
Laws 2021, LB561, § 16;
Laws 2022, LB876, § 9.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1216 - Parimutuel wagering legalized; fees paid, how construed.

2-1216.
Parimutuel wagering legalized; fees paid, how construed.
The parimutuel system of wagering on the results of horseraces, when conducted within the racetrack enclosure at licensed horserace meetings, shall not under any circumstances be held or construed to be unlawful, any other statutes of the State of Nebraska to the contrary notwithstanding. The money inuring to the commission under sections 2-1201 to 2-1218 relating to horseracing from permit fees or from other sources shall never be considered as license money. It is the intention of the Legislature that the funds arising under such sections be construed as general revenue to be appropriated and allocated exclusively for the specific purposes set forth in such sections.
Source
Laws 1935, c. 173, § 20, p. 637;
C.S.Supp.,1941, § 2-1516;
R.S.1943, § 2-1216;
Laws 1992, LB 718, § 5;
Laws 2014, LB656, § 5;
Laws 2021, LB561, § 17.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1217 - Drugging of horses prohibited.

2-1217.
Drugging of horses prohibited.
It shall be unlawful for any person to use or permit to be used a narcotic of any kind to stimulate or retard any horse that is to run in a race in this state to which the provisions of sections 2-1201 to 2-1218 apply, or for a person having the control of such horse and knowledge of such stimulation or retardation to allow it to run in any such race. The owners of such horse and their agents or employees shall permit any member of the commission or any person appointed by the commission for that purpose to make such tests as the commission deems proper in order to determine whether any such animal has been so stimulated or retarded. The findings of the commission that a horse has been stimulated or retarded by a narcotic or narcotics shall be prima facie evidence of such fact.
Source
Laws 1935, c. 173, § 21, p. 638;
C.S.Supp.,1941, § 2-1517;
R.S.1943, § 2-1217;
Laws 2021, LB561, § 18.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1218 - Violation; penalty.

2-1218.
Violation; penalty.
Any person who shall violate any provisions of section 2-1217 shall be guilty of a Class IV felony.
Source
Laws 1935, c. 173, § 22, p. 638;
C.S.Supp.,1941, § 2-1518;
R.S.1943, § 2-1218;
Laws 1977, LB 40, § 14;
Laws 2022, LB876, § 10.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1219 - Commission; members; employees; activities prohibited; conflict of interest; penalty.

2-1219.
Commission; members; employees; activities prohibited; conflict of interest; penalty.
(1) When any matter comes before the commission that may cause financial benefit or detriment to a member of the commission, a member of his or her immediate family, or a business with which the member is associated, which is distinguishable from the effects of such matter on the public generally or a broad segment of the public, such member shall take the following actions as soon as he or she is aware of such potential conflict or should reasonably be aware of such potential conflict, whichever is sooner:
(a) Prepare a written statement describing the matter requiring action or decision and the nature of the potential conflict;
(b) Deliver a copy of the statement to the executive director of the commission; and
(c) Recuse himself or herself from taking any action or making any decision relating to such matter in the discharge of his or her official duties as a member of the commission.
(2) No horse in which any member or employee of the commission has any interest shall be raced at any meet under the jurisdiction of the commission.
(3) No member or employee of the commission shall have a pecuniary interest or engage in any private employment in a profession or business which is regulated by or interferes or conflicts with the performance or proper discharge of the duties of the commission.
(4) No member or employee of the commission shall wager or cause a wager to be placed on the outcome of any race at a race meeting which is under the jurisdiction and supervision of the commission.
(5) No member or employee of the commission shall have a pecuniary interest or engage in any private employment in a business which does business with any racing association licensed by the commission or in any business issued a concession operator license by the commission.
(6) Any commission employee violating this section shall forfeit his or her employment. Any violation of this section by a member of the commission shall be considered cause for removal by the Governor in accordance with subsection (2) of section 2-1201.
(7) The commission shall include in its rules and regulations prohibitions against actual or potential specific conflicts of interest on the part of racing officials and other individuals licensed by the commission.
Source
Laws 1965, c. 10, § 1, p. 125;
Laws 1980, LB 939, § 5;
Laws 2010, LB861, § 2;
Laws 2021, LB561, § 19;
Laws 2022, LB876, § 11.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1220 - Racehorses; fraudulent acts; penalty.

2-1220.
Racehorses; fraudulent acts; penalty.
It shall be unlawful for any person knowingly and willfully to falsify, conceal, or cover up by any trick, scheme, or device a material fact, or make any false, fictitious, or fraudulent statements or representations, or make or use any false writing or document knowing the same to contain any false, fictitious, or fraudulent statement or entry regarding the prior racing record, pedigree, identity, or ownership of a registered animal in any matter related to the breeding, buying, selling, or racing of such animal. Whoever violates any provision of this section shall be guilty of a Class III felony.
Source
Laws 1973, LB 178, § 2;
Laws 2022, LB876, § 12.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1221 - Accepting anything of value to be wagered, transmitted, or delivered for wager; delivering off-track wagers; prohibited; penalty.

2-1221.
Accepting anything of value to be wagered, transmitted, or delivered for wager; delivering off-track wagers; prohibited; penalty.
Except as provided in section 2-1207, whoever directly or indirectly accepts anything of value to be wagered or to be transmitted or delivered for wager in any parimutuel system of wagering on horseraces or delivers anything of value which has been received outside of the enclosure of a racetrack holding a race meet licensed under sections 2-1201 to 2-1247 to be placed as wagers in the parimutuel pool within such enclosure shall be guilty of a Class I misdemeanor.
Source
Laws 1977, LB 273, § 1;
Laws 1978, LB 748, § 1;
Laws 1984, LB 915, § 1;
Laws 1987, LB 1, § 10;
Laws 1992, LB 718, § 6;
Laws 2014, LB656, § 6;
Laws 2021, LB561, § 20.
Annotations
Statute upheld as constitutional against attacks that it violates the constitutional right to freely contract, is unconstitutionally vague and overbroad, and denies equal protection of the law. Midwest Messenger Assn. v. Spire, 223 Neb. 748, 393 N.W.2d 438 (1986).
A racetrack messenger service, whether or not it actually engages in gambling, is so intertwined with gambling that it falls within the state's plenary police power to regulate gaming activity. Pegasus of Omaha, Inc. v. State, 203 Neb. 755, 280 N.W.2d 64 (1979).
Prohibition by the Legislature of operation of a racetrack messenger service bears a reasonable relationship to the legitimate state interest in the regulation of gambling. No constitutional provision renders such prohibition unlawful. Pegasus of Omaha, Inc. v. State, 203 Neb. 755, 280 N.W.2d 64 (1979).
This statute regulates commercial and business affairs of the state and, therefore, must be held valid under the due process clause of the 14th Amendment because it does bear a rational relation to a legitimate state objective. Nebraska Messenger Services Ass'n v. Thone, 611 F.2d 250 (8th Cir. 1979).
This section only prohibits messenger services which deliver wagers to the race track for a fee; it does not prevent reasonable use of the messenger service's property. Therefore, the prohibitory effect of this section is not sufficient to render it an unconstitutional taking under the 14th Amendment to the United States Constitution. Nebraska Messenger Services Ass'n v. Thone, 478 F.Supp. 1036 (D. Neb. 1979).
Under this section, the state may prohibit any person from placing monies of another into a parimutuel wagering pool for a fee, and since this does not involve a "fundamental right", but rather is a regulation of commercial and business affairs of the state and since the state has some rational basis, this section is not invalid under the due process clause of the 14th Amendment of the United States Constitution. Nebraska Messenger Services Ass'n v. Thone, 478 F.Supp. 1036 (D. Neb. 1979).
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1222 - Racing and Gaming Commission's Racing Cash Fund; created; use; investment.

2-1222.
Racing and Gaming Commission's Racing Cash Fund; created; use; investment.
There is hereby created the Racing and Gaming Commission's Racing Cash Fund from which shall be appropriated such amounts as are available therefrom and as shall be considered incident to the administration of horseracing by the State Racing and Gaming Commission's office. The fund shall contain all license fees and gross receipt taxes collected by the commission as provided under sections 2-1203, 2-1203.01, and 2-1208 relating to horseracing but shall not include taxes collected pursuant to section 2-1208.01, and such fees and taxes collected shall be remitted to the State Treasurer for credit to the Racing and Gaming Commission's Racing Cash Fund. Money in the fund may be transferred to the General Fund at the direction of the Legislature. Any money in the Racing and Gaming Commission's Racing Cash 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 1980, LB 939, § 6;
Laws 1992, LB 718, § 7;
Laws 1994, LB 1066, § 4;
Laws 2014, LB656, § 7;
Laws 2017, LB331, § 16;
Laws 2021, LB561, § 21;
Laws 2022, LB876, § 13.
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 › 2-1223 - Licensees; exempt from Uniform Disposition of Unclaimed Property Act.

2-1223.
Licensees; exempt from Uniform Disposition of Unclaimed Property Act.
Those corporations or associations eligible for licenses to conduct horseracing by the parimutuel method as defined in section 2-1204, shall be exempt from the provisions of the Uniform Disposition of Unclaimed Property Act.
Source
Laws 1980, LB 939, § 7.
Cross References
Uniform Disposition of Unclaimed Property Act, see section 69-1329.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1224 - Simulcast; authorized; legislative findings.

2-1224.
Simulcast; authorized; legislative findings.
(1) The Legislature finds that:
(a) The horseracing, horse breeding, and parimutuel wagering industry is an important sector of the agricultural economy of the state, provides substantial revenue for state and local governments, and employs many residents of the state;
(b) The simultaneous telecast of live audio and visual signals of horseraces conducted within the state on which parimutuel betting is permitted holds the potential to strengthen and further these economic contributions and it is in the best interest of the state to permit such live telecasts;
(c) Permitting parimutuel wagering on the results of horseracing conducted at racetracks outside the state also holds the potential to strengthen and further these economic contributions and it is in the best interest of the state to permit such wagering; and
(d) No simulcast or interstate simulcast shall be authorized which would jeopardize present live racing, horse breeding, or employment opportunities or which would infringe on current operations or markets of the racetracks which generate significant revenue for local governments in the state.
(2) The Legislature hereby authorizes the telecasts of horseraces conducted within the state on which parimutuel wagering shall be permitted and interstate simulcasting under rules and regulations adopted and promulgated by the commission in the manner and subject to the conditions provided in sections 2-1207 and 2-1224 to 2-1229.
Source
Laws 1987, LB 708, § 1;
Laws 1989, LB 591, § 4;
Laws 2021, LB561, § 22.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1225 - Terms, defined.

2-1225.
Terms, defined.
For purposes of sections 2-1207 and 2-1224 to 2-1229, unless the context otherwise requires:
(1) Commission shall mean the State Racing and Gaming Commission;
(2) Interstate simulcast shall mean parimutuel wagering at any licensed racetrack within the state on the results of any horserace conducted outside the state;
(3) Licensed horserace meeting shall include, but not be limited to, licensed racetracks at which simulcasts or interstate simulcasts are conducted;
(4) Operator shall mean any licensee issued a license under sections 2-1201 to 2-1223 operating a simulcast facility in accordance with sections 2-1224 to 2-1229;
(5) Receiving track shall mean any track which displays a simulcast which originates from another track or which conducts interstate simulcasts;
(6) Sending track shall mean any track from which a simulcast or interstate simulcast originates;
(7) Simulcast shall mean the telecast of live audio and visual signals of any horserace conducted in the state for the purpose of parimutuel wagering;
(8) Simulcast facility shall mean a facility within the state which is authorized to display simulcasts for parimutuel wagering purposes under sections 2-1224 to 2-1227 or to conduct interstate simulcasts under sections 2-1228 and 2-1229; and
(9) Track shall mean the grounds or enclosures within which horseraces are conducted by licensees authorized to conduct such races in accordance with sections 2-1201 to 2-1223.
Source
Laws 1987, LB 708, § 2;
Laws 1989, LB 591, § 5;
Laws 2021, LB561, § 23.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1226 - Simulcast facility license; application.

2-1226.
Simulcast facility license; application.
Any racetrack issued a license under sections 2-1201 to 2-1223 which operates at least one live race meet during each calendar year except as provided in section 2-1228 may apply to the commission for a simulcast facility license. An application for such license shall be in such form as may be prescribed by the commission and shall contain such information, material, or evidence as the commission may require. Any racetrack issued a simulcast facility license may display the simulcast of a horserace on which parimutuel wagering shall be allowed.
Source
Laws 1987, LB 708, § 3;
Laws 1996, LB 1255, § 3.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1227 - Simulcast; license; agreement between tracks; sections applicable; wagering; how conducted.

2-1227.
Simulcast; license; agreement between tracks; sections applicable; wagering; how conducted.
(1) The commission may authorize and approve one or more applications by any racetrack issued a license under sections 2-1201 to 2-1223 for a license to provide the simulcast of horseraces for wagering purposes from a track operated by the applicant which is conducting a race to a receiving track which is also licensed pursuant to sections 2-1201 to 2-1223 and has applied for a simulcast facility license. No application shall be approved by the commission without a written agreement between the receiving track and the sending track relating to the simulcast. The written agreement between the receiving track and the sending track shall have the consent of the organization representing a majority of the licensed owners and trainers at both the sending and the receiving track.
(2) Every licensee authorized to accept wagers on simulcast racing events pursuant to sections 2-1224 to 2-1227 shall be deemed to be conducting a licensed horserace meeting and shall be subject to all appropriate provisions of sections 2-1201 to 2-1223 relating to the conduct of horserace meetings.
(3) The sums retained by any receiving track from the total deposits in pools wagered on simulcast racing events conducted pursuant to sections 2-1201 to 2-1227 shall be equal to the retained percentages applicable to the sending track. Of the sums retained by the receiving track from simulcast pools, the parimutuel tax shall be levied in accordance with sections 2-1201 to 2-1223. Of the sums retained by the receiving track, an amount as determined by agreement between the sending track and receiving track shall be distributed to the sending track.
(4) Any simulcast between a sending track located in the state and receiving track located in the state as provided in this section shall result in the combination of all wagers placed at the receiving track located in the state with the wagers placed at the sending track located in the state so as to produce common parimutuel betting pools for the calculation of odds and the determination of payouts from such pools, which payout shall be the same for all winning tickets, irrespective of whether the wager is placed at a sending track located in the state or receiving track located in the state.
Source
Laws 1987, LB 708, § 4;
Laws 1989, LB 591, § 6;
Laws 1993, LB 471, § 2.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1228 - Interstate simulcast facility license; application.

2-1228.
Interstate simulcast facility license; application.
Any racetrack issued a license under sections 2-1201 to 2-1223 (1) conducting primarily quarterhorse races in the year immediately preceding the year for which application is made, regardless of the total number of days of live racing conducted in such year, or (2) conducting primarily thoroughbred horseraces in the year immediately preceding the year for which application is made which conducted live racing on at least seventy percent of the days for which it was authorized to conduct live racing in 1988 unless the commission determines that such racetrack was unable to conduct live racing on the required number of days due to factors beyond its control, including, but not limited to, fire, earthquake, tornado, or other natural disaster, may apply to the commission for an interstate simulcast facility license. An application for such license shall be in a form prescribed by the commission and shall contain such information, material, or evidence as the commission may require. Any racetrack issued an interstate simulcast facility license may conduct the interstate simulcast of any horserace permitted under its license, and parimutuel wagering shall be allowed on such horserace. The commission shall not authorize interstate simulcasting for any racetrack pursuant to sections 2-1201 to 2-1223 unless all of the thoroughbred racetracks together applied for and received authority to conduct at least one hundred eighty live racing days in the calendar year in which the application is made. If any racetrack conducts live racing for less than seventy percent of the days assigned such racetrack in 1988, (a) such racetrack shall be precluded from conducting interstate simulcasts and (b) the number of live racing days conducted by such racetrack shall be subtracted from an amount equal to seventy percent of all the days assigned such racetrack in 1988 and the amount remaining shall be deducted from the one-hundred-eighty-day total required by this section. If any racetrack ceases to conduct live racing, seventy percent of the days assigned such racetrack in 1988 shall be deducted from the one-hundred-eighty-day total required by this section.
Source
Laws 1989, LB 591, § 7;
Laws 1993, LB 471, § 3.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1243 - Horseracing industry participants; legislative findings.

2-1243.
Horseracing industry participants; legislative findings.
The Legislature finds that the horseracing industry is an important facet of economic and recreational development in Nebraska. Breeders, owners, and trainers are an important and integral part of the live horseracing industry in Nebraska.
Source
Laws 1993, LB 471, § 5.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1244 - Horseracing industry participant, defined.

2-1244.
Horseracing industry participant, defined.
For purposes of sections 2-1243 to 2-1246, horseracing industry participant shall mean an individual who currently holds a valid license for purposes of conducting horseracing from the State Racing and Gaming Commission and who owns, trains, cares for, or rides horses stabled at a Nebraska-licensed racetrack for the purpose of horseracing at the live race meeting at such racetrack.
Source
Laws 1993, LB 471, § 6;
Laws 2021, LB561, § 24.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1245 - Horseracing industry participants; rights.

2-1245.
Horseracing industry participants; rights.
(1) A horseracing industry participant shall be entitled to reasonable treatment from those licensed to conduct thoroughbred race meets.
(2) Private property belonging to a horseracing industry participant at a racetrack facility shall not unlawfully be converted, seized, damaged, or destroyed by racetrack employees or agents without compensation.
(3) A horseracing industry participant shall not be deemed to forfeit or waive any right to privacy without reasonable cause guaranteed by law by virtue of being licensed by the state, by entry upon licensed horseracing facilities, or by engaging in the sport of horseracing in this state.
(4) A horseracing industry participant may not be excluded from the grounds of any licensed racetrack by track management without a hearing by the stewards at such racetrack unless there are reasonable grounds to believe such participant has committed a felony or is posing a physical danger to himself or herself, to others, or to animals in his or her care or his or her physical presence will bring immediate harm to horseracing. Such hearing shall be held as soon as practicable and shall be given first priority and precedence by the stewards. This subsection shall not apply to the allocation of stalls pursuant to an agreement between the horseracing industry participant and the licensed racetrack.
(5) A horseracing industry participant shall be free from unreasonable searches and seizures of his or her person without probable cause and shall be free from unreasonable searches and seizures of his or her housing, vehicle, papers, and effects.
(6) If a horseracing industry participant has been charged with a violation of a rule of racing which involves a substantial risk of loss or suspension of his or her license or which involves a criminal penalty, he or she shall be entitled to the following protections as a matter of right:
(a) To remain silent;
(b) To the benefit of counsel, including the opportunity to confer with counsel in preparation of a defense;
(c) To a speedy and public hearing;
(d) To present evidence and to testify in person at his or her hearing;
(e) To cross-examine the witnesses who testify against him or her; and
(f) To have prospective witnesses excluded from the hearing room during the hearing.
Nothing in this section shall prevent a horseracing industry participant from knowingly waiving any rights afforded under this subsection.
(7) A horseracing industry participant shall not be required to waive his or her constitutional rights nor the rights granted pursuant to sections 2-1243 to 2-1246 as a condition of pursuing a livelihood in this state or at any licensed thoroughbred horseracing facility.
Source
Laws 1993, LB 471, § 7.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1246 - Rules and regulations; sections; how construed.

2-1246.
Rules and regulations; sections; how construed.
(1) The State Racing and Gaming Commission shall adopt and promulgate rules and regulations which provide for dismissal, license revocation or suspension, fines, or other suitable penalties necessary to enforce sections 2-1243 to 2-1245.
(2) Nothing in such sections shall affect in any way the right of any horseracing industry participant to bring any action in any appropriate forum for the violation of any law of this state or any rule of racing.
Source
Laws 1993, LB 471, § 8;
Laws 2021, LB561, § 25.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1301 - Refunding of bonded indebtedness; section, how construed.

2-1301.
Refunding of bonded indebtedness; section, how construed.
Any corporation organized and existing under and by virtue of the laws of the State of Nebraska if created not for private gain or profit and under legal restrictions which preclude it from being organized for private gain or profit, and if organized and existing for the purpose of promoting and advancing the interests of agriculture and farm husbandry in the State of Nebraska, having outstanding any bonds or debentures matured or about to mature, may refund such bond indebtedness or debentures in an amount not exceeding the existing unpaid principal and interest due on such bonds or debentures, by issuing new bonds or new debentures in exchange for bonds or debentures maturing or about to mature, or to be sold for the purpose of securing funds to redeem principal and interest of the bonds or debentures maturing or about to mature. Such new bonds or debentures shall not be issued in excess of the amount required to refund the existing indebtedness, shall not be sold or exchanged at less than par and shall not draw interest at a rate in excess of three percent per annum, which interest may be made payable annually or semiannually. No authority is hereby granted nor shall this section be construed to grant authority to any such corporation to increase its indebtedness, the sole object and purpose of this section being to authorize refunding of existing indebtedness.
Source
Laws 1937, c. 2, § 1, p. 52;
C.S.Supp.,1941, § 2-1601;
R.S.1943, § 2-1301.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1302 - Refunding debentures; form.

2-1302.
Refunding debentures; form.
Said refunding debentures shall be in substantially the form as provided in section 2-111, Compiled Statutes of Nebraska, 1929.
Source
Laws 1937, c. 2, § 2, p. 53;
C.S.Supp.,1941, § 2-1602;
R.S.1943, § 2-1302;
Laws 1983, LB 421, § 9.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1501 - Terms, defined.

2-1501.
Terms, defined.
As used in sections 2-1501 to 2-15,123, unless the context otherwise requires:
(1) Commission means the Nebraska Natural Resources Commission;
(2) State means the State of Nebraska;
(3) Agency of this state means the government of this state and any subdivision, agency, or instrumentality, corporate or otherwise, of the government of this state;
(4) United States or agencies of the United States means the United States of America, the Natural Resources Conservation Service of the United States Department of Agriculture, and any other agency or instrumentality, corporate or otherwise, of the United States of America;
(5) Government or governmental means the government of this state, the government of the United States, and any subdivision, agency, or instrumentality, corporate or otherwise, of either of them;
(6) Lands, easements, and rights-of-way means lands and rights or interests in lands whereon channel improvements, channel rectifications, or water-retarding or gully-stabilization structures are located, including those areas for flooding and flowage purposes, spoil areas, borrow pits, access roads, and similar purposes;
(7) Local organization means any natural resources district, drainage district, irrigation district, or other public district, county, city, or state agency;
(8) Subwatershed means a portion of a watershed project as divided by the department on a complete hydrologic unit;
(9) Rechanneling means the channeling of water from one watercourse to another watercourse by means of open ditches;
(10) Watercourse means any depression two feet or more below the surrounding land serving to give direction to a current of water at least nine months of the year, having a bed and well-defined banks and, upon order of the commission, also includes any particular depression which would not otherwise be within the definition of watercourse;
(11) Director means the Director of Natural Resources;
(12) Department means the Department of Natural Resources; and
(13) Combined sewer overflow project means a municipal project to reduce overflows from a combined sewer system pursuant to a long-term control plan approved by the Department of Environment and Energy.
Source
Laws 1937, c. 8, § 3, p. 93;
C.S.Supp.,1941, § 2-1903;
R.S.1943, § 2-1503;
Laws 1951, c. 7, § 1, p. 73;
Laws 1959, c. 6, § 2, p. 75;
Laws 1961, c. 4, § 1, p. 65;
Laws 1961, c. 3, § 2, p. 62;
Laws 1963, c. 8, § 2, p. 73;
Laws 1963, c. 9, § 1, p. 76;
Laws 1969, c. 16, § 1, p. 164;
Laws 1969, c. 9, § 66, p. 138;
Laws 1971, LB 415, § 1;
Laws 1972, LB 542, § 1;
Laws 1977, LB 510, § 1;
Laws 1984, LB 1106, § 11;
Laws 1999, LB 403, § 1;
R.S.Supp.,1999, § 2-1503;
Laws 2000, LB 900, § 17;
Laws 2014, LB1098, § 1;
Laws 2019, LB302, § 8.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1503.01 - Small Watersheds Flood Control Fund; created; use; investment.

2-1503.01.
Small Watersheds Flood Control Fund; created; use; investment.
The Small Watersheds Flood Control Fund is created. The State Treasurer shall credit to the fund such money as is specifically appropriated during any session of the Legislature. The State Treasurer shall also credit such fund with money contributed to or remitted by local organizations which was obtained through the sale or lease of property procured through the use of state funds as authorized in sections 2-1502 to 2-1503.03. In addition, funds, services, and properties made available by the United States or one of its departments or agencies may be credited to the fund. The money in the fund shall not be subject to fiscal year or biennium limitations. Transfers may be made from the fund to the General Fund at the direction of the Legislature. Any money in the Small Watersheds Flood Control 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 1963, c. 8, § 3, p. 74;
Laws 1969, c. 584, § 26, p. 2357;
Laws 1986, LB 258, § 2;
Laws 1995, LB 7, § 5;
Laws 2000, LB 900, § 19;
Laws 2009, First Spec. Sess., LB3, § 2.
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 › 2-1503.02 - Commission; flood control funds; allocations; acquisition of land or easements.

2-1503.02.
Commission; flood control funds; allocations; acquisition of land or easements.
The commission shall adopt and promulgate rules and regulations for the administration of the Small Watersheds Flood Control Fund. The commission may allocate to any local organization in this state, from the Small Watersheds Flood Control Fund, such sum or sums as in the judgment of the commission may be necessary to enable such local organization to acquire real property or easements needed to permit the local organizations to install upstream flood control or watershed protection and flood prevention structures on rivers, tributaries, streams, or watersheds thereof, including cooperative projects between the local organization and the United States. When any property or easement has been acquired by the use of any funds allocated under this section and the property is thereafter sold or leased, it shall be the duty of the local organization to remit to the department a pro rata share of the proceeds of such sale or lease equal to the percentage of total state funds involved.
Source
Laws 1963, c. 8, § 4, p. 75;
Laws 1963, c. 3, § 1, p. 62;
Laws 2000, LB 900, § 20.
2023 Nebraska Revised Statutes › Chapter 2 - Agriculture › 2-1503.03 - Commission; department; powers; authority.

2-1503.03.
Commission; department; powers; authority.
The commission shall have sole power and authority to specify the date and all other terms for the sale of any lands or rights-of-way acquired wholly or in part with funds from the Small Watersheds Flood Control Fund and to require the execution of all necessary documents to complete such sales. The department shall, upon acquisition by the local organization of any such lands or rights-of-way, prepare and file with the register of deeds in the county where such lands or rights-of-way are located an affidavit stating that state funds were utilized for the acquisition of such lands or rights-of-way by the organization receiving such funds and that such lands or rights-of-way cannot be sold, conveyed, granted, or in any way transferred by such organization except at the direction of the commission and in compliance with its rules and regulations.
Source
Laws 1973, LB 188, § 3;
Laws 2000, LB 900, § 21.