reglab/statecodes huggingface dataset:
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 90 - Practice and Procedure Regulations › Section 350-90-008 - CONDUCTING A CONTESTED CASE HEARING

Current through June 17, 2024
008.01 Order
At the discretion of the Tax Commissioner or hearing officer,
				  the hearing may be conducted in the following order:
008.01A The hearing is called to order by the
				Tax Commissioner or hearing officer. Any preliminary motions, stipulations or
				agreed orders will be heard.
008.01B Each party may be permitted to make
				an opening statement. Opening statements take place in the same order as the
				presentation of evidence.
008.01C
				Presentation of evidence.
008.01C(1) Evidence
				will be received in the following order:
008.01C(1)(a) Evidence is presented by the
				petitioner;
008.01C(1)(b) Evidence
				is presented by the respondent;
008.01C(1)(c) Rebuttal evidence is presented
				by the petitioner; and
008.01C(1)(d) Surrebuttal evidence is
				presented by the respondent.
008.01C(2) With regard to each witness who
				testifies, the following examination may be conducted:
008.01C(2)(a) Direct examination conducted by
				the party who calls the witness;
008.01C(2)(b) Cross-examination by the
				opposing party;
008.01C(2)(c)
				Redirect examination by the party who called the witness;
008.01C(2)(d) Recross-examination by the
				opposing party.
008.01D After the evidence is presented, each
				party may have opportunity to make a closing argument. Closing arguments shall
				be made in the same order as the presentation of evidence. Tax Commissioner or
				hearing officer may request that the parties submit briefs in lieu of closing
				arguments.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 90 - Practice and Procedure Regulations › Section 350-90-009 - DECISION AND ORDER IN A CONTESTED CASE

Current through June 17, 2024
009.01 Every decision and order adverse to a
				party to the proceeding, rendered by the Tax Commissioner in a contested case,
				shall be in writing or stated in the record and shall be accompanied by
				findings of fact and conclusions of law.
009.02 The decision and order should include:
009.02A The name of the Tax Commissioner and
				name of the proceeding;
009.02B The
				time and place of the hearing;
009.02C The names of all parties or their
				attorneys who entered an appearance at the hearing;
009.02D The findings of fact consisting of a
				concise statement of the conclusions upon each contested issue of
				fact;
009.02E The conclusions of
				law consisting of the applications of the controlling law to the facts found
				and the legal results arising therefrom; and
009.02F The order consisting of the action
				taken by the Department of Revenue as a result of the facts found and the legal
				conclusions arising therefrom.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 90 - Practice and Procedure Regulations › Section 350-90-010 - APPEALS

Current through June 17, 2024
010.01 Any person aggrieved by a final
				decision in a contested case is entitled to appeal the decision of the Tax
				Commissioner to the Tax Equalization and Review Commission or to resort to such
				other means of review as may be provided by law.
010.02 Parties desiring to appeal a decision
				of the Tax Commissioner must file a petition with the Tax Equalization and
				Review Commission within thirty days after service of the final decision by the
				Tax Commissioner. The thirty (30) day period for appeal commences to run from
				the date of mailing of the notice of order and decision to the parties or their
				attorneys of record. Service of the petition filed with the Tax Equalization
				and Review Commission must be made pursuant to the Tax Equalization and Review
				Commission Act and the rules and regulations of the Commission.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 91 - Proceedings Instituted By The Department of Revenue › Section 350-91-001 - PURPOSE

Current through June 17, 2024
001.01 The scope and purpose of these
				regulations is to set forth the types of proceedings that may be instituted by
				the Department of Revenue acting on behalf of the Tax Commissioner and which
				are decided by the Tax Commissioner after a hearing conducted by the Tax
				Commissioner or his or her delegate.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 91 - Proceedings Instituted By The Department of Revenue › Section 350-91-002 - DEFINITIONS

Current through June 17, 2024
002.01 Corrective order
Corrective order shall mean a written order of the Tax
				  Commissioner requiring a county or assessor to institute measures to comply
				  with the Nebraska Constitution, and statutes, and the rules, regulations,
				  manuals and directives of the Tax Commissioner and Property Tax
				  Administrator.
002.02
				Invalidate
Invalidate shall mean to suspend or revoke the certificate
				  held by a certificate holder for a period of five (5) years.
002.03 Revocation
Revocation shall mean to invalidate the assessor's
				  certificate of a certificate holder and render the holder ineligible to hold
				  office for a period of five (5) years.
002.04 Suspend
Suspend shall mean to cause a temporary interruption, not
				  exceeding five (5) years, in duration of the assessment function of a county or
				  the validity of an assessor's certificate.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 91 - Proceedings Instituted By The Department of Revenue › Section 350-91-003 - PROCEEDINGS TO INVALIDATE ASSESSOR'S CERTIFICATE

Current through June 17, 2024
003.01 The Tax Commissioner shall have the
				authority, after notice and a hearing in compliance with this regulation and
				Practice and Procedure Regulations, Chapter 90, to invalidate the assessor's
				certificate held by any assessor or deputy assessor who willfully fails or
				refuses to faithfully perform his or her duties pursuant to the Constitution
				and laws of the state of Nebraska, any rules, regulations or instructions
				adopted, promulgated and issued by the Tax Commissioner and Property Tax
				Administrator and any manuals of assessment adopted by the Tax Commissioner and
				Property Tax Administrator. For the purposes of these regulations, the term
				"instructions" as used in this regulation shall include, but not be limited to
				directives, manuals, instructions, guides or similar materials issued by the
				Tax Commissioner and Property Tax Administrator or Department of Revenue
				relating to the duties of assessors.
003.02 Willful failure
003.02A For the purpose of this regulation,
				an assessor or deputy assessor has willfully failed or refused to perform
				duties when he or she has deliberately or intentionally not complied with the
				constitutional or statutory provisions, or rules, regulations, or other
				directions, including but not limited to, directives, manuals, guidelines,
				instructions or other directions developed by the Tax Commissioner and Property
				Tax Administrator or Department of Revenue delineating the duties of an
				assessing official in the state of Nebraska. Willful failure constitutes more
				than a mere mistake; it contemplates an assessing official having knowledge of
				his or her duties and choosing not to perform them or to perform them in an
				incorrect manner.
003.02B Willful
				failure to comply with state statutes, rules and regulations, and instructions
				and manuals of the Tax Commissioner and Property Tax Administrator may be
				justified only where compliance would violate provisions of state law or rules
				and regulations, or would in fact, based on a preponderance of the evidence,
				lead to a significant decline in the quality of assessments or would lead to a
				significant decline in the uniformity and proportionality of
				assessments.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 91 - Proceedings Instituted By The Department of Revenue › Section 350-91-004 - CONDUCT OF PROCEEDINGS

Current through June 17, 2024
004.01 Any proceeding to invalidate an
				assessor's certificate initiated by the Department of Revenue shall be
				conducted pursuant to Practice and Procedure Regulations, Chapter 90, governing
				contested cases.
004.02 Burden of
				Proof
004.02A The burden of proof in a
				proceeding to invalidate an assessor's certificate initiated by the Department
				of Revenue shall be on the Department of Revenue to show, by a preponderance of
				evidence, that the holder of the assessor's certificate has willfully failed to
				perform his or her duties under the applicable constitutional or statutory
				provisions, or the rules, regulations or instructions promulgated by the Tax
				Commissioner and Property Tax Administrator. For the purposes of these
				regulations, preponderance of the evidence shall mean evidence which, as a
				whole, shows that the facts or set of facts sought to be proved is more
				probable than not.
004.02B In any
				proceeding to invalidate an assessor's certificate, if the holder of the
				assessor's certificate seeks to assert that he or she was justified in
				willfully failing to perform duties required of the holder of an assessor's
				certificate, such an assertion shall be treated as an affirmative defense. In
				such instances, the holder of the assessor's certificate shall have the burden
				of proof to show, by a preponderance of the evidence, that compliance with the
				state law or rule or regulation alleged by the Department of Revenue to have
				been violated would lead to a significant decline in the quality of
				assessments, or a significant decline in the uniformity and proportionality of
				assessments.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 91 - Proceedings Instituted By The Department of Revenue › Section 350-91-005 - ORDERS

Current through June 17, 2024
005.01 Following a hearing conducted before
				the Tax Commissioner or his or her designee, the Tax Commissioner shall issue
				an order, in writing, determining whether invalidating the assessor's
				certificate is appropriate, based on the record made at hearing. The Tax
				Commissioner may not consider evidence not presented at hearing.
005.02 The order shall contain findings of
				fact and conclusions of law as set forth in Practice and Procedure Regulations,
				Chapter 90. The order shall be served on the parties or their representatives
				pursuant to Practice and Procedure Regulations, Chapter 90.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 91 - Proceedings Instituted By The Department of Revenue › Section 350-91-006 - SANCTIONS

Current through June 17, 2024
006.01 If the Tax Commissioner finds that the
				holder of the assessor's certificate sought to be invalidated by the Department
				of Revenue has willfully failed or refused to perform his or her duties, the
				Tax Commissioner may issue a written order suspending the certificate or
				indicating an intention to revoke the certificate.
006.01A In determining whether the
				appropriate sanction is suspension or revocation and in determining the length
				of any suspension imposed, the Tax Commissioner shall consider the severity of
				the violations committed by the assessor, the length of time during which such
				violations occurred, the impact of such violations on the level of value and
				quality of assessment in the county, the impact of such violations on the
				uniformity and proportionality of assessments in the county, and whether the
				certificate holder has previously been determined by the Tax Commissioner, the
				Tax Equalization and Review Commission or any other administrative agency or
				court to have violated the Nebraska Constitution, statutes or regulations,
				manuals or directives of the Tax Commissioner and Property Tax Administrator
				relating to assessment practices.
006.01B If the Tax Commissioner issues a
				written order intending to revoke an assessor's certificate, the order shall
				include a one (1) year probationary period. Such an order may require the
				certificate holder to correct those practices found by the Property Tax
				Administrator to violate the Nebraska Constitution, statutes and the
				regulations, manuals and directives of the Tax Commissioner and Property Tax
				Administrator.
006.01C The written
				order shall also schedule a hearing, at the end of the probationary period, to
				determine whether the certificate holder has successfully met the conditions
				contained in the order.
006.01D The
				burden of showing the certificate holder has not successfully met the
				conditions for the probationary period shall be on the Department of Revenue to
				show, by a preponderance of the evidence, that such conditions have not been
				met.
006.01E If the evidence
				adduced at the hearing following the probationary period indicates the
				certificate holder has successfully met the terms of the probationary period,
				the Tax Commissioner shall issue a written order rescinding the potential
				revocation of the certificate.
006.01F If the evidence adduced at the
				hearing following the probationary period indicates the certificate holder has
				not successfully met the terms of the probationary period, the Tax Commissioner
				shall issue a written order revoking the certificate. Such order shall set
				forth the date on which such revocation shall take effect.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 91 - Proceedings Instituted By The Department of Revenue › Section 350-91-007 - APPEALS

Current through June 17, 2024
007.01 Any assessor or deputy assessor whose
				certificate has been invalidated may appeal the decision of the Tax
				Commissioner to the Tax Equalization and Review Commission pursuant to Neb.
				Rev. Stat. Section
				77-5013
				and the rules and regulations promulgated and adopted by the
				Commission.
007.02 An appeal of the
				invalidation of an assessor's certificate under this section shall not act as
				an automatic stay of the order of the Tax Commissioner invalidating the
				certificate.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 91 - Proceedings Instituted By The Department of Revenue › Section 350-91-008 - CORRECTIVE MEASURES

Current through June 17, 2024
008.01 The Property Tax Administrator or his
				or her agent or representative may examine or cause to have examined any books,
				papers, records, or memoranda of any county relating to the assessment of
				property to determine compliance with the Nebraska Constitution and statutes as
				well as any regulations, manuals and directives promulgated and adopted by the
				Tax Commissioner and Property Tax Administrator.
008.01A The production of records by a county
				may be required by the Property Tax Administrator by administrative order or
				summons.
008.01B A willful failure
				on the part of an assessor or deputy assessor to produce records requested by
				the Property Tax Administrator shall constitute grounds for the invalidation of
				the assessor's certificate held by the assessor or deputy assessor failing to
				produce such records.
008.01C After
				an examination of the books and records of a county, the Property Tax
				Administrator shall provide a written report of the results of the examination
				to the assessor and county board. If the examination indicates a failure to
				meet the standards contained in the constitution, statutes or rules,
				regulations, manuals or directives promulgated and adopted by the Tax
				Commissioner and Property Tax Administrator, the Property Tax Administrator
				shall, in the report of the examination, set forth the facts and nature of such
				failures as well as recommend corrective measures the county or assessor should
				implement to correct those failures.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 91 - Proceedings Instituted By The Department of Revenue › Section 350-91-009 - SUSPENSION OF COUNTY ASSESSMENT AUTHORITY

Current through June 17, 2024
009.01 The Department of Revenue may
				institute an action before the Property Tax Administrator to require a county
				to show cause as to why the Property Tax Administrator should not suspend the
				assessment authority of a county under the following circumstances:
009.01A The county has not complied with a
				corrective order issued by the Property Tax Administrator pursuant to
				Reg-91-008
				within one year of its issuance.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 91 - Proceedings Instituted By The Department of Revenue › Section 350-91-0010 - APPEALS

Current through June 17, 2024
0010.01 Any county whose assessment authority
				has been suspended may appeal the decision of the Tax Commissioner to the Tax
				Equalization and Review Commission pursuant to Neb. Rev. Stat. Section
				77-5013
				and the rules and regulations promulgated and adopted by the
				Commission.
0010.02 An appeal of
				the suspension of a county's assessment authority shall not act as an automatic
				stay of the order of the Tax Commissioner.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 370 - Nebraska Lottery Regulations › Chapter 200 - Practice and Procedure › Section 370-200-201 - SCOPE AND APPLICATION

Current through June 17, 2024
201.01 These regulations govern the practice
				and procedure before the Nebraska Department of Revenue or the Division of the
				Nebraska Department of Revenue arising from and as required by the State
				Lottery Act, and constitute a separate practice and procedure system from that
				governing other revenue and gaming laws administered by the Nebraska Department
				of Revenue.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 370 - Nebraska Lottery Regulations › Chapter 200 - Practice and Procedure › Section 370-200-202 - GENERAL PROVISIONS

Current through June 17, 2024
202.01 Representation
Representation before the State Tax Commissioner is governed
				  by the applicable statutes and decisions of the Nebraska Supreme Court. These
				  rules shall not, however, prohibit anyone from representing themselves or
				  transacting his or her own affairs.
202.01A
Power of Attorney.
Any
				person appearing on behalf of a Lottery Game Retailer, Lottery Vendor, or
				Lottery Contractor, or any other person, as his or her duly authorized
				representative with regard to matters pertaining to the Act must have on file
				with the Division, a Power of Attorney. Once a Power of Attorney has been given
				for a hearing, the State Tax Commissioner will presume that it is valid until
				notice of its revocation is filed with the Division.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 370 - Nebraska Lottery Regulations › Chapter 200 - Practice and Procedure › Section 370-200-203 - COMMENCEMENT OF PROCEEDINGS

Current through June 17, 2024
203.01 These rules shall be followed by any
				person filing a petition under the State Lottery Act with the State Tax
				Commissioner. A petition may be filed to request a declaratory ruling or the
				promulgation, amendment, or repeal of any regulation, ruling, or form published
				by the Division. A petition may also be filed on procurement actions, such as
				to request a modification of a Request of Proposal or Invitation to Bid, or to
				seek a review of a rejection of a bid or proposal or review of a contract
				award.
203.02 Petition content
The following information shall be supplied by the petitioner
				  when filing a request with the State Tax Commissioner. The petition
				  shall:
203.02A Identify the
				petitioner;
203.02B Set forth
				sufficient facts so as to identify the item under consideration;
203.02C Set forth sufficient reason for
				believing the item under consideration should be promulgated, reviewed,
				amended, or repealed so as to acquaint the State Tax Commissioner with the
				exact basis thereof;
203.02D Demand
				the relief the petitioner is seeking. If filed for the promulgation or
				amendment of a published item, a copy of the petitioner's proposed language
				must be included;
203.02E Be in
				writing; and
203.02F Be signed by
				the petitioner or a person authorized by the petitioner.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 370 - Nebraska Lottery Regulations › Chapter 200 - Practice and Procedure › Section 370-200-204 - PROCEEDINGS INITIATED BY THE LOTTERY DIVISION

Current through June 17, 2024
204.01 The Division may deny an application
				for a Lottery Game Retailer's Contract, suspend or terminate such contract, or
				impose an administrative fine against a Lottery Game Retailer pursuant to the
				provisions of the Act.
204.02
				Violations of the Act and any rule or regulation promulgated pursuant to that
				Act and breach of any provisions of the contract, if applicable, shall
				constitute grounds to deny a Lottery Game Retailer's application, or suspend or
				terminate such contract or to levy an administrative fine against the Lottery
				Game Retailer.
204.03 Notice of
				intended denial, suspension or termination
The Division shall give notice to the applicant or contractor
				  of its intention to take administrative action. Notice shall be given by
				  certified mail, return receipt requested, and shall:
204.03A Identify the party and action to be
				taken;
204.03B Set forth each
				ground justifying the action to be taken in a manner sufficient to acquaint the
				party with the basis thereof;
204.03C Be in writing;
204.03D Inform the party that a written
				petition may be filed with the State Tax Commissioner on or before the tenth
				(10) day following the mailing date of the Division's notice of its intended
				administrative action, requesting a redetermination of such intended action
				through an administrative hearing.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 370 - Nebraska Lottery Regulations › Chapter 200 - Practice and Procedure › Section 370-200-205 - PREHEARING PROCEDURE

Current through June 17, 2024
205.01 Informal Conference
Any party may request that an informal conference be held for
				  the purpose of resolving issues of fact, attempting to resolve the matter in
				  whole or in part without a formal hearing, or otherwise assisting in the
				  preparation of a formal hearing.
205.02 Stipulation
It is expected that before a formal hearing, all parties will
				  stipulate to evidence to the fullest extent possible so that a complete or
				  qualified agreement can be reached regarding material facts that are not or
				  should not fairly be in dispute.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 370 - Nebraska Lottery Regulations › Chapter 200 - Practice and Procedure › Section 370-200-206 - PROCEDURE FOR PROCEEDINGS BEFORE THE TAX COMMISSIONER

Current through June 17, 2024
206.01 Schedule of Hearings
The time and place of any hearings shall be set by the State
				  Tax Commissioner or his or her authorized representative after proceedings have
				  commenced. The hearing shall be scheduled as soon as practical. Hearings on
				  contract suspensions, terminations and administrative penalties will be held
				  within thirty (30) days of receipt of petition for redetermination. Written
				  notice of the time, date, and place of any hearing shall be given at least ten
				  (10) days prior to the date of hearing unless notice is waived by the
				  parties.
206.02 Motions
206.02A
General Form and
				Procedure.
Motions may be filed with the State Tax Commissioner by any
				party or upon the State Tax Commissioner's own motion as soon as either party
				becomes aware of the facts requiring the motion. The motion must state
				specifically the facts as to why it is necessary. If the motion is made orally,
				the State Tax Commissioner may request that it be reduced to writing and filed
				with the Department. To avoid a hearing on a motion, it is advisable to secure
				the consent of the opposing party prior to filing a motion. If consent of the
				opposing party to a motion is not obtained, a hearing on the motion may be
				scheduled and the parties notified. The burden will be on the party filing the
				motion to show good cause why the motion should be granted. Notice will be
				given to all parties of the ruling of the Hearing Officer on the
				motion.
206.02B
Types of
				Motions.
Types of motions which may be made by either party include, but
				are not limited to:
206.02B(1) Motion for
				Dismissal, which may be made on the following grounds for:
206.02B(1)(a) Lack of jurisdiction,
				including, but not limited to, whether the petitioner is the proper party in
				the proceeding, or whether the petition was filed within the statutory time
				limit;
206.02B(1)(b) Failure of a
				party to state a cause of action; or
206.02B(1)(c) Failure of a party to comply
				with these practice and procedure regulations.
206.02B(2) Motion for default judgement may
				be filed and may be sustained whenever the party having the burden of proof
				fails to appear at a hearing;
206.02B(3) Motion for consolidation may be
				made when substantially similar issues affect different parties.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 370 - Nebraska Lottery Regulations › Chapter 200 - Practice and Procedure › Section 370-200-207 - DETERMINATION BY THE TAX COMMISSIONER AND APPEALS

Current through June 17, 2024
207.01 Notification of the Findings and Order
				of the State Tax Commissioner under all proceedings shall be served upon the
				petitioner. Notice shall be in writing and shall state the findings of fact and
				conclusions of law reached by the State Tax Commissioner. The findings of fact
				shall consist of a concise statement of the conclusions upon each contested
				issue of fact. The petitioner may initiate an appeal after service is made of
				the State Tax Commissioner's decision or Findings and Order. Service of such
				decision and notice shall be by certified mail, return receipt requested, and
				service upon party will be considered to have been completed as of the date of
				deposit in the United States Post Office.
207.02 Appeal
An aggrieved party seeking review of an order or decision of
				  the State Tax Commissioner shall file an appeal with the District Court of
				  Lancaster County within thirty (30) days after the date of such order or
				  decision. Such proceeding shall be considered a contested case pursuant to the
				  Administrative Procedure Act.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 370 - Nebraska Lottery Regulations › Chapter 200 - Practice and Procedure › Section 370-200-208 - LOTTERY RULES AND REGULATIONS

Current through June 17, 2024
208.01 General
These rules shall apply to the promulgation, amendment, and
				  repeal of any rules and regulations issued pursuant to the Act. Such rules and
				  regulations shall be exempt from the Administrative Procedure
				  Act.
208.02 Before the
				promulgation, amendment, or repeal of any regulation pursuant to the Act may
				occur, a public hearing shall be held by the State Tax Commissioner or his or
				her designated representative.
208.02A Notice
				of the hearing shall be given at least twenty (20) days in advance in a
				newspaper of general circulation in the state.
208.02B The State Tax Commissioner shall
				approve, approve as modified, or disapprove the proposed regulation, amendment,
				or repeal of such regulation within ten (10) days of the hearing.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 370 - Nebraska Lottery Regulations › Chapter 300 - Procurement › Section 370-300-301 - GENERAL

Current through June 17, 2024
301.01 Purchasing in general
The Division may purchase, lease, lease-purchase or enter
				  into lottery procurement contracts for goods or services necessary for
				  effectuating the purposes of the Act.
301.02 Lottery procurement contracts entered
				into by the Division are not subject to the provisions of Nebraska law
				regarding the purchase of goods or services.
301.03 The Division may purchase, lease or
				enter into a contract for goods or services expected to cost in aggregate ten
				thousand dollars ($10,000) or less in any manner deemed appropriate by the
				Director.
301.04 It is the policy
				of the Division to contribute to the establishment, preservation and
				strengthening of businesses owned by women and minorities to encourage their
				participation in state procurement activities. The Division encourages these
				firms to compete and encourages nonminority firms to provide for the
				participation of businesses owned by women and minorities through partnerships,
				joint ventures, subcontracts, and other contractual opportunities.
301.05 It is the policy of the Division to
				encourage a drug-free workplace. The Division encourages all vendors or
				prospective vendors to establish a drug-free workplace and to prohibit the
				illegal manufacture, possession, distribution or use of controlled substances
				in the work place. For vendors or prospective vendors of goods and services
				unique to the lottery, a drug-free work place may be a qualification
				requirement for a contract.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 370 - Nebraska Lottery Regulations › Chapter 300 - Procurement › Section 370-300-302 - COMPETITIVE BIDDING

Current through June 17, 2024
302.01 Applicability
The purchase, lease, lease-purchase or contracting for goods
				  expected to cost in the aggregate in excess of ten thousand dollars and
				  services expected to cost in the aggregate in excess of twenty-five thousand
				  dollars shall be obtained as a result of competitive bidding, except as
				  provided below.
302.01A The Division
				may exempt an item from competitive bidding other than a major procurement, if
				the item or service is unique, is purchased in quantities too small to be
				effectively purchased through competitive bidding, if there is an immediate or
				emergency need for the item, or if the Division determines that the best
				interests of the lottery will be served by exemption from the bidding
				process.
302.01B Whenever a
				purchase is exempt from competitive procurement procedures under these
				regulations, the Director is required to make a determination that the cost of
				the goods or services are reasonable under the circumstances. In making this
				reasonableness determination, the Director may use historical pricing data, and
				personal knowledge of product and marketplace conditions.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 370 - Nebraska Lottery Regulations › Chapter 300 - Procurement › Section 370-300-303 - BIDS OR PROPOSALS

Current through June 17, 2024
303.01 Bids or proposals to conform with
				specifications
All bids or proposals must conform to the specifications
				  indicated by the Division. Bids or proposals which do not conform to the
				  specifications may be rejected. The Division reserves the right to waive
				  deficiencies in the bids or proposals if in the judgement of the Division the
				  best interests of the lottery would be served by the waiver.
303.01A Proposals only intended to include a
				portion of the project must clearly identify those requirements that were not
				included in the proposal. If no exclusions are stated, the proposal is presumed
				to include all of the requirements of the ITB or RFP.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 370 - Nebraska Lottery Regulations › Chapter 300 - Procurement › Section 370-300-304 - FINANCIAL SECURITY

Current through June 17, 2024
304.01 The Division may require security on
				bids or proposals. When security is required, the ITB or RFP may contain the
				types and amounts of security required, and the allowable forms for the
				security.
304.02 The following
				types of security may be required: bid or proposal security; litigation
				security; performance bond; or fidelity bond. A performance bond shall be
				required for a major procurement.
304.02A The
				amount for any performance bond will be the full amount estimated to be paid
				annually under the contract.
304.02B When litigation security is required,
				it will be retained for a period of one year, or such other period as specified
				in the RFP. The security may be released earlier if the bidder submits a
				covenant not to sue that is approved by the Division.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 370 - Nebraska Lottery Regulations › Chapter 300 - Procurement › Section 370-300-305 - EVALUATION OF BIDS OR PROPOSALS

Current through June 17, 2024
305.01 For informal bids, the Division shall
				award the contract to the responsible bidder submitting the best proposal which
				maximizes the benefits to the State in the areas of security, competence, cost,
				and timely performance to benefit the public purpose of the Act. The best
				proposal will be determined in relationship to the products, equipment and
				related services promised using both objective and subjective criteria. The
				Division shall consider the following factors with regard to informal bids:
305.01A Cost, which shall be a major factor
				in every bid selection;
305.01A(1) The
				Division may consider the effect of cash discounts;
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 370 - Nebraska Lottery Regulations › Chapter 300 - Procurement › Section 370-300-306 - AWARDING OF CONTRACTS AND REJECTION OF BIDS OR PROPOSALS

Current through June 17, 2024
306.01 Awarding of contracts
After completing the evaluation of bids or proposals, the
				  Division will select a bidder or reject all bids. The Division will then begin
				  negotiating with the bidder, or award a contract. All major procurements, must
				  be approved by the State Tax Commissioner.
306.01A The Division shall resolve ties among
				bids or proposals which are equal in all respects by drawing lots unless only
				one of the tied bidders is a Nebraska business. If only one of the bidders tied
				for an award is a Nebraska business, the Nebraska business shall be given
				preference over all tied out-of-state businesses.
306.01A(1) If it is necessary to draw lots
				the drawing shall, whenever practical, be held in the presence of the vendors
				who submitted the tied bids or proposals. If the tied vendors are not present,
				the drawing shall be held in front of at least two persons, and the Division
				shall document the drawing.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 370 - Nebraska Lottery Regulations › Chapter 300 - Procurement › Section 370-300-307 - CONTRACT REMEDIES

Current through June 17, 2024
307.01 Remedies for the Division on goods or
				services which do not meet the contract
307.01A In any case where the contractor
				fails to deliver or has delivered goods or services which do not meet the
				contract standards, the Division shall send a written "Notice to Cure" to the
				contractor for correction of the problem.
307.01A(1) If the contractor does not respond
				adequately to the "Notice to Cure", the Division may cancel the contract and
				buy goods or services from another bidder. Any increase between the contract
				price and market price will be paid by the contractor who failed to follow the
				contract. This remedy will be in addition to any other remedy provided by law
				or contract.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 370 - Nebraska Lottery Regulations › Chapter 300 - Procurement › Section 370-300-308 - PROSPECTIVE BIDDER SELECTION

Current through June 17, 2024
308.01 Any firm or business conducting
				business within Nebraska may request placement on the approved bidder list for
				a particular service or commodity by filing a written request with the
				Division. The Division may mail copies of solicitation documents to bidders on
				the list for a particular item or to any other bidder which the Division
				chooses to contact.
308.02 A bidder
				may be refused placement on the list or suspended or permanently removed from
				the list for any of the following reasons: failure to respond to three
				consecutive solicitations; failure to deliver within specified delivery dates;
				failure to deliver in accordance with specifications; attempts to influence
				decisions of any state employee involved in procurement process; evidence of
				agreements by the bidder to restrain trade or impede competitive bidding; and
				any other activities of the bidder which the Division determines would render
				the bidder unsuitable.
308.02A The Division
				shall notify a bidder in writing prior to refusing placement on the list,
				suspending the bidder from the list, or permanently removing the bidder from
				the list. The bidder shall be provided a reasonable opportunity to explain and
				cure any misconduct identified by the Division. If the Division ultimately
				refuses placement on the list or removes the bidder from the list, the bidder
				may appeal the Division's action pursuant to the criteria for bidder appeals
				contained in these regulations.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 370 - Nebraska Lottery Regulations › Chapter 300 - Procurement › Section 370-300-309 - DISCLOSURE FORM FOR LOTTERY VENDORS

Current through June 17, 2024
309.01 Disclosure required
All persons desiring to submit a bid, proposal, or offer to
				  the Division for any major procurement, must file a disclosure form with the
				  Division.
309.01A The disclosure form
				will contain the information necessary to allow the Division to review and
				evaluate the competence, integrity, background, character, and the nature of
				the ownership and control of Lottery Vendors for major procurements.
309.01B The Division shall determine which
				vendors have to complete the disclosure form and provide the
				information.
309.01C The disclosure
				form and information must be provided to the Division only once.
309.01C(1) Whenever information that is
				required to be provided under this regulation changes, the Lottery Vendor shall
				notify the Division and provide the updated information within thirty (30) days
				of the change.
309.01C(2) Each
				year, prior to August 1, every Lottery Vendor will file a statement indicating
				that the information on file with the Division, as updated, is
				correct.
309.01C(3) The Division
				may require any proposal or bid for a major procurement contain a statement on
				the accuracy of the information on file.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 370 - Nebraska Lottery Regulations › Chapter 400 - Lottery Game Retailer › Section 370-400-401 - LOTTERY GAME RETAILER APPLICANTS

Current through June 17, 2024
401.01 The Division may contract with persons
				to act as Lottery Game Retailers. The Division will only contract with those
				persons who will, in the judgement of the Division, meet the statutory
				requirements for contracting, promote the sale of lottery tickets and
				materials, promote the best interests of the Nebraska Lottery and of the State,
				and achieve the goals of the Act.
401.01A Any
				person interested in obtaining a contract as a Lottery Game Retailer must first
				file an application with the Division on forms supplied for that purpose by the
				Division. The application form shall be designed to solicit sufficient relevant
				information from an applicant to permit the Division to make a determination
				pursuant to the Act and these rules for issuance of a contract.
401.01B Contract of a Lottery Game Retailer
				in any capacity is a privilege personal to that person and is not a legal
				right. Such contract may be terminated by the Division or by a Lottery Game
				Retailer by surrender of the contract to the Division.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 370 - Nebraska Lottery Regulations › Chapter 400 - Lottery Game Retailer › Section 370-400-402 - EVALUATION OF INSTANT TICKET LOTTERY GAME RETAILER APPLICANTS

Current through June 17, 2024
402.01 Disqualification, grounds of refusal
				of a contract
The Division shall refuse to grant a contract to any
				  applicant who has been convicted of any felony within ten (10) years, or any
				  crime related to theft, gambling, or moral turpitude.
402.02 Issuance of contracts
Prior to issuing any contract, the Division shall consider
				  the following factors in making this determination:
402.02A The moral character and reputation of
				the applicant;
402.02B The
				financial responsibility and security of the applicant and its business or
				activity;
402.02C The accessibility
				of the public to the contract premises proposed by the applicant, and
				compliance with the Americans With Disabilities Act;
402.02D The number and sufficiency of
				existing contracts to serve the public interest;
402.02E The volume of the applicant's
				expected lottery ticket sales;
402.02F The security and efficiency of the
				operation of the lottery;
402.02G
				Whether the applicant is ineligible under any provisions of the Act or these
				regulations;
402.02H Whether the
				applicant has provided false or misleading information or has misrepresented
				information regarding qualifications or fitness for holding a contract;
				and
402.02I Whether the applicant
				is a Nebraska corporation, or licensed to do business in this state.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 370 - Nebraska Lottery Regulations › Chapter 400 - Lottery Game Retailer › Section 370-400-403 - SELECTION OF ON-LINE LOTTERY GAME RETAILER

Current through June 17, 2024
403.01 General
Only instant ticket Lottery Game Retailers will be selected
				  as on-line retailers. A presumption exists that all persons that have applied
				  and qualified as instant ticket Lottery Game Retailers desire to be considered
				  for selection as an on-line Lottery Game Retailer unless otherwise
				  notified.
403.02 Selection
				criteria
In addition to the factors set forth in Reg-402.02 for
				  becoming an instant ticket Lottery Game Retailer, the Division shall
				  specifically consider the following factors in selecting an on-line Lottery
				  Game Retailer.
403.02A Financial
				responsibility of the retailer;
403.02B Retailer's business or
				activity;
403.02C Accessibility of
				the retailer's place of business to the public;
403.02D Efficiency of existing retailers in
				serving the public convenience, including:
403.02D(1) Geographical
				representation,
403.02D(2) Customer
				count,
403.02D(3) Business
				hours/days open, and
403.02D(4)
				Specific location and traffic patterns;
403.02E Volume of expected sales;
403.02E(1) Recent instant ticket sales
				history will be examined; and
403.02F Whether the selection will promote
				the best interests of the Nebraska Lottery and achieve the goals of the Act.
				The Division will examine:
403.02F(1) Ability
				and/or willingness to promote the Nebraska Lottery;
403.02F(2) Willingness to provide strategic
				space for the on-line terminal and POS items; and
403.02F(3) Positive attitude about the
				Nebraska Lottery and ability to project a positive image for the Nebraska
				Lottery.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 370 - Nebraska Lottery Regulations › Chapter 400 - Lottery Game Retailer › Section 370-400-404 - LOTTERY GAME RETAILER CONTRACT

Current through June 17, 2024
404.01 Upon receipt, review, and
				investigation of applications and applicant background, the Division may issue
				contracts for sales of lottery tickets in accordance with these regulations.
				The Division shall contract only such persons or entities which, in its
				opinion, will best serve the public interest and public trust in the lottery
				and promote the sale of lottery tickets.
404.02 Contract
The Division shall enter into a contract with each Lottery
				  Game Retailer for the sale of instant tickets. Such contract shall set out the
				  duties, responsibilities, and obligations of the parties to the contract. Such
				  contract to continue in effect during the period the retailer complies with
				  applicable statutes, regulation, fee requirements, and any other duties or
				  requirements under the terms of the contract and these regulations.
404.02A
Addendum for on-line Lottery
				Game Retailers.
Those instant ticket Lottery Game Retailers selected to
				be an on-line Lottery Game Retailer shall execute an addendum to their existing
				contract with the Division that will set forth the duties, responsibilities and
				obligations of the on-line Lottery Game Retailer and the Division with respect
				to the sale of on-line games.
404.02B
Addendum for on-line Lottery
				Game Retailers to sell tickets through Player Express Terminals.
Those
				on-line Lottery Game Retailers selected to sell tickets through Player Express
				Terminals shall execute an addendum to their existing contract with the
				Division that will set forth the duties, responsibilities and obligations of
				the on-line Lottery Game Retailer and the Division with respect to the sale of
				on-line games through Player Express Terminals.