reglab/statecodes huggingface dataset:
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › CITY-COUNTY LOTTERY › Section 316-35-618 - SALES OUTLET LOCATIONS

Current through June 17, 2024
618.01 Any
				  individual, sole proprietorship, partnership, limited liability company,
				  corporation, nonprofit organization, or nonprofit corporation that has
				  contracted with a lottery operator to allow a lottery to be conducted at their
				  location on behalf of a county, city, or village must apply for and obtain a
				  sales outlet location license from the Department. A sales outlet location
				  license is required for a satellite location which is connected to the main
				  location and an independent location running a separate lottery. This includes
				  any business which only provides space to the county, city, village, or lottery
				  operator for a satellite location or an independent location, even if the
				  leased space is only a portion of the business location and is staffed by the
				  county, city, village, or lottery operator.
618.01A In the case of a joint lottery
				  conducted pursuant to an interlocal cooperation agreement in which each county,
				  city, or village operates an independent game location, a sales outlet location
				  license is required of each business location for the county, city, or village
				  in which the independent game is located.
618.01B In the case of a joint lottery
				  conducted pursuant to an interlocal cooperation agreement in which each county,
				  city, or village operates a satellite location, a sales outlet location license
				  is required of each business location for each county, city, or village
				  included in the joint lottery activity.
618.01C If a lottery operator leases a
				  portion of a business location to operate keno as a satellite location or an
				  independent location, the business location must obtain a sales outlet location
				  license. Notwithstanding the provisions of this regulation, any individual,
				  sole proprietorship, partnership, limited liability company, corporation,
				  nonprofit organization, or nonprofit corporation which leases space to a
				  lottery operator to allow a lottery to be conducted at their location on behalf
				  of a county, city, or village whose only business involvement at the location
				  is a landlord and tenant relationship with the lottery operator is not required
				  to apply for and obtain a sales outlet location license from the
				  Department.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › CITY-COUNTY LOTTERY › Section 316-35-619 - LOTTERY WORKERS

Current through June 17, 2024
619.01 Any
				  individual who performs any duties that are within the definition of a lottery
				  worker, must complete a Nebraska Schedule III - County/City Lottery Worker
				  Application, Form 50G.
619.01A Individuals
				  who are required to file a Nebraska Schedule III include, but are not limited
				  to, the following:
619.01A(1) Any individual,
				  except one who acts solely as a keno writer, who performs work directly related
				  to the conduct of a lottery, even though the individual may not be an actual
				  employee of the county, city, village, lottery operator, or sales outlet
				  location;
619.01A(2) Any employee
				  or agent of the county, city, or village who is involved with the record
				  keeping of the lottery activity. This includes county, city, or village clerks
				  and treasurers, as well as individuals who have administrative responsibilities
				  for the lottery; and
619.01A(3) In
				  the case of lottery operators and sales outlet locations, any individual with
				  an ownership interest if the individual is involved in the day-today conduct of
				  the lottery, except individuals acting solely as keno writers.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › CITY-COUNTY LOTTERY › Section 316-35-620 - PRORATION AND REFUND OF LICENSE FEES

Current through June 17, 2024
620.01 The fees paid
				  pursuant to the Nebraska County and City Lottery Act for any license issued to
				  a county, city, village, or lottery operator are due in full for the biennial
				  licensing period. A license fee may be prorated or refunded by the Department
				  on an annual basis under the following circumstances:
620.01A If a new application for a county,
				  city, village, or lottery operator license is received by the Department for a
				  license which will become effective on or after June 1 of the second year of
				  the biennial licensing period, the applicable license fee shall be one-half of
				  the biennial fee.
620.01B If a new
				  application for a county, city, village, or lottery operator license is
				  received by the Department for a license which will become effective prior to
				  June 1 of the second year of the biennial licensing period, no proration of the
				  license fee shall be allowed.
620.01C In the event a license application
				  for a county, city, village, or lottery operator is denied and a temporary
				  license was issued to the applicant prior to the effective date of the license
				  application denial, one-half of the biennial license fee paid by the applicant
				  may be refunded provided the effective date of the license application denial
				  is prior to June 1 of the second year of the biennial licensing
				  period.
620.01D In the event a
				  license application for a county, city, village, or lottery operator is denied
				  and a temporary license was not issued or a license application is withdrawn,
				  the license fees paid by the applicant may be refunded.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › CITY-COUNTY LOTTERY › Section 316-35-621 - AUTOMATED BALL DRAW SYSTEM

Current through June 17, 2024
621.01 For the
				  purposes of this regulation, the following definitions apply:
621.01A Automated ball draw system means a
				  mechanical and electronic system consisting of machine readable keno balls, an
				  electronic blower device, ball calling unit, glass bowl, control unit, and
				  vision system which:
621.01A(1) Selects the
				  winning numbers for the keno game after the keno operator informs the keno
				  system to begin a new game;
621.01A(2) Reads the number of the keno ball
				  by use of the vision system; and
621.01A(3) Electronically transmits the
				  number to the keno system as if the keno operator had manually entered the
				  number into the system after confirmation by the vision system of the ball
				  number read.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › CITY-COUNTY LOTTERY › Section 316-35-622 - RECORD KEEPING AND REPORTING REQUIREMENTS - KENO LOTTERY

Current through June 17, 2024
622.01 In the case of a keno lottery, unless
				  otherwise stated in these regulations, records shall be retained and disposed
				  of by the county, city, or village as provided for in Schedule 59 -County/City
				  Lottery Records approved by the Records Management Division of the Secretary of
				  State's office.
622.02 In the case
				  of a keno lottery conducted by a county, city, or village, the following
				  information shall be reported to the Department on a quarterly basis:
622.02A The gross proceeds of the keno
				  lottery for the reporting quarter;
622.02B The value of prizes paid for the
				  reporting quarter;
622.02C Lottery
				  operator commission(s) paid or incurred by the county, city, or village for the
				  reporting quarter;
622.02D State
				  lottery taxes paid or incurred by the county, city, or village for the
				  reporting quarter;
622.02E State
				  license fees paid or incurred by the county, city, or village for the reporting
				  quarter;
622.02F Audit and legal
				  expenses as defined in Neb. Rev. Stat. §
											9-629(4)  paid or
				  incurred by the county, city, or village for the reporting quarter;
622.02G An itemized listing of all other
				  expenses paid or incurred by the county, city, or village in the operation of
				  the keno lottery for the reporting quarter (not the lottery operator's
				  expenses); and
622.02H An itemized
				  listing of disbursements made by the county, city, or village for community
				  betterment purposes for the reporting quarter.
622.02I The report shall be prepared on a
				  form prescribed by the Department and accompany the quarterly tax return
				  prescribed in Neb. Rev. Stat. §
											9-648 of the Nebraska County and
				  City Lottery Act.
622.02I(1) A county, city,
				  or village may submit a written request to the Department to obtain
				  authorization to deviate from the quarterly report format prescribed in this
				  regulation. Such request shall include a description of the alternative format
				  proposed.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › CITY-COUNTY LOTTERY › Section 316-35-623 - COMINGLING OF KENO FUNDS IN NON-SEGREGATED BANK ACCOUNT

Current through June 17, 2024
623.01 Unless specifically modified by the
				  regulations in this section, all regulations of Reg-35-600 to 35-622 remain in
				  effect. This section will only apply to lottery operators seeking authorization
				  to comingle keno funds in a non-segregated bank account of the lottery operator
				  location or sales outlet location.
623.02 If a lottery operator intends to have
				  the lottery operator location or sales outlet location deposit keno funds into
				  a non-segregated bank account of the location at the close of business each
				  day, the operator and participating lottery operator location or sales outlet
				  location must follow one of the two methods outlined in Reg-35-623.03 and
				  35-623.04, unless other sufficient controls are agreed to in writing by the
				  Department. The operator must inform the Department in writing which method
				  they intend to use for each lottery operator location or sales outlet location
				  for compliance with Reg-35-623.02.
623.03 An operator may comply with
				  Reg-35-623.02 by instituting the following audit procedures:
623.03A The operator must perform at least
				  one monthly random audit of every keno drawer at each lottery operator location
				  and sales outlet location.
623.03B
				  The operator must maintain documentation relating to all audits performed
				  pursuant to. Documentation must include all of the following:
623.03B(1) The reason for audit;
623.03B(2) The person who performed
				  audit;
623.03B(3) The date and time
				  of audit;
623.03B(4) All keno
				  writers on duty;
623.03B(5) All
				  keno managers on duty;
623.03B(6)
				  The results of the audit;
623.03B(7) Any action taken as a result of
				  the audit; and
623.03B(8) Any other
				  information and documentation the auditor deems necessary.
623.03C Documentation of all audits must be
				  maintained by the operator for a period of three years and be provided to the
				  Department upon request within a reasonable time.
623.03D A copy of audit documentation
				  relating to the lottery operator location or sales outlet location must be kept
				  on the premises of the location for a period of three months and be provided to
				  the Department upon request.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 36 - NEBRASKA DEPARTMENT OF REVENUE RULES FOR THE COLLECTION OF DELINQUENT TAXES › Section 316-36-002 - DEFINITIONS

Current through June 17, 2024
002.01 The definitions in this regulation
				apply throughout Title 316, Chapter 36.
002.02 Balance due notice means a notice
				mailed by the Department to the taxpayer stating:
002.02A That the Department, after reviewing
				a return, has determined that tax, interest, or penalties remain due and owing
				after all payments and credits have been applied, either as indicated by the
				taxpayer on the return, or as calculated by the Department; and
002.02B The amount of the tax, interest, or
				penalties that remain due and owing.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 36 - NEBRASKA DEPARTMENT OF REVENUE RULES FOR THE COLLECTION OF DELINQUENT TAXES › Section 316-36-003 - INITIATING A COLLECTION ACTION

Current through June 17, 2024
003.01 Balance Due
				Notice
If a tax return is filed but the correct amount of tax is not
				  paid in full when due, and no payment arrangements were made, the Department
				  will mail a balance due notice. If the taxpayer fails to pay the balance due,
				  or make arrangements to pay the balance due, the Department will mail a written
				  demand for payment to the taxpayer.
003.02 Notice of Proposed Deficiency
				Determination
If the Tax Commissioner finds that a return should have been
				  filed and was not, or that the amount shown as due on a tax return is less than
				  the correct amount, the Department must notify the taxpayer of the amount of
				  the deficiency proposed to be assessed. If a taxpayer fails to file a return,
				  the Department will estimate the amount due, based on the best information
				  available to the Department, and must notify the taxpayer of the amount of
				  deficiency proposed to be assessed. When any notice of proposed deficiency
				  determination becomes final, as determined in Reg-36-004.01 of these
				  regulations, the Department will mail a written demand for payment to the
				  taxpayer.
003.03 Jeopardy
003.03A A jeopardy action may be initiated if
				the Tax Commissioner finds that a taxpayer is about to:
003.03A(1) Depart from the state;
003.03A(2) Conceal property or remove
				property from the state;
003.03A(3)
				Hide from creditors; or
003.03A(4)
				Do any other act tending to stop, impede, or delay any collection action for
				the preceding or current taxable year, unless the proceedings are brought
				without delay.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 36 - NEBRASKA DEPARTMENT OF REVENUE RULES FOR THE COLLECTION OF DELINQUENT TAXES › Section 316-36-004 - DEMAND FOR PAYMENT

Current through June 17, 2024
004.01 Collection
				actions may not commence until a written demand for payment has been mailed by
				the Department to the taxpayer. Except for jeopardy assessments under
				Reg-36-003.03, no demand for payment may be issued until a balance due notice
				is mailed or a notice of proposed deficiency is final. A notice of proposed
				deficiency determination is final:
004.01A If
				no petition for redetermination is timely filed by the taxpayer, 60 days after
				the notice of proposed deficiency determination is mailed by the Tax
				Commissioner, except;
004.01A(1) A notice of
				proposed deficiency determination for income tax is final 150 days after the
				notice is mailed if the taxpayer was outside the United States when the notice
				was mailed, and
004.01A(2) A notice
				of jeopardy determination or a notice of proposed deficiency determination for
				the drug tax is final ten days after the notice is mailed, but collection
				actions may begin immediately.
004.01A(3) In any collection action brought
				to enforce payment of taxes made due and payable by a notice of jeopardy
				determination, the findings of the Tax Commissioner are prima facie evidence of
				the taxpayer's intent and design.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 36 - NEBRASKA DEPARTMENT OF REVENUE RULES FOR THE COLLECTION OF DELINQUENT TAXES › Section 316-36-005 - PAYMENT AGREEMENTS

Current through June 17, 2024
005.01 When a
				taxpayer becomes delinquent in paying or remitting taxes, or is unable to pay
				the liability in full, the Department may enter into a payment agreement with
				the taxpayer.
005.01A A taxpayer may pay any
				delinquency over a period of 90 days without a written payment
				agreement.
005.01B Any arrangement
				between a taxpayer and the Department to pay a delinquency over more than 90
				days must be in writing and must provide for electronic payments, if
				possible.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 36 - NEBRASKA DEPARTMENT OF REVENUE RULES FOR THE COLLECTION OF DELINQUENT TAXES › Section 316-36-006 - STATE TAX LIENS

Current through June 17, 2024
006.01 If any person
				liable to pay any tax under any tax program administered by the Tax
				Commissioner neglects or refuses to pay any delinquency after a demand for
				payment, the amount of the tax, including any interest, penalty, and costs that
				may accrue, is a lien in favor of the state upon all property and rights to
				property, then owned by the person or acquired before the expiration of the
				state tax lien.
006.01A Unless another date
				is specifically provided by law, the state tax lien arises on the date of
				assessment and remains in effect:
006.01A(1)
				For three years after that date if the notice of state tax lien is not recorded
				with the Secretary of State;
006.01A(2) For ten years after the date the
				notice of state tax lien or continuation statement is recorded with the
				Secretary of State;
006.01A(3)
				Until the amounts have been paid or a judgment against the taxpayer arising out
				of the liability has been satisfied; or
006.01A(4) Until the state tax lien has
				expired, unless a continuation statement is recorded prior to the lapse.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 36 - NEBRASKA DEPARTMENT OF REVENUE RULES FOR THE COLLECTION OF DELINQUENT TAXES › Section 316-36-007 - JUDICIAL ENFORCEMENT OF STATE TAX LIENS

Current through June 17, 2024
007.01 At any
				time within three years after any amount of tax to be collected is assessed, or
				within ten years after the last recording of the state tax lien or continuation
				statement, the Tax Commissioner may bring an action in the District Court of
				Lancaster County, or in the courts of any other state, or the United States, in
				the name of the people of the State of Nebraska to collect the delinquent
				amount together with interest, penalties, and costs.
007.02 The Attorney General will prosecute
				the action on behalf of the Tax Commissioner.
007.03 The rules of civil procedure relating
				to service of summons, pleadings, proofs, trials, and appeals are applicable to
				the proceedings.
007.04 In the
				action, a writ of attachment may be issued, and no bond or affidavit is
				required before issuing the attachment.
007.05 In the action, a certificate by the
				Tax Commissioner showing the delinquency is prima facie evidence:
007.05A That the taxpayer is liable for the
				tax, interest, penalties, and costs;
007.05B Of the amount of tax, interest,
				penalties, and costs;
007.05C That
				the amount of tax, interest, penalties, and costs are delinquent; and
007.05D That the Tax Commissioner has
				complied with all provisions of the applicable tax programs.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 36 - NEBRASKA DEPARTMENT OF REVENUE RULES FOR THE COLLECTION OF DELINQUENT TAXES › Section 316-36-008 - LEVY ON AN EMPLOYER OR FINANCIAL INSTITUTION

Current through June 17, 2024
008.01 The
				Department may issue a notice of levy if a taxpayer is delinquent in the
				payment of any Nebraska taxes, the taxpayer has not shown satisfactory
				cooperation regarding delinquent taxes, and a demand for payment has been sent
				for the total amount owing within the last 60 days. The notice of levy must
				inform the taxpayer, and the employer, bank, or financial institution of the
				right to request in writing, a determination that a notice of levy is not valid
				against his or her interest in the property within 20 days after service of the
				notice of levy as provided in Reg-36-006.06.
008.01A Notices of levy may be issued without
				recording a notice of state tax lien.
008.01B If the notice of levy is on wages,
				and the balance will be resolved through levy payments prior to the expiration
				of the statutory lien, it is not necessary to record the notice of state tax
				lien. If a wage levy will extend beyond the expiration of the statutory lien,
				the notice of state tax lien must be recorded with the Secretary of
				State.
008.01C A notice of levy
				must be served personally or by first class mail to the payor, bank, or other
				financial institution in control of wages or assets of the taxpayer.
008.01D The payor, bank, or other financial
				institution must respond to the notice of levy within ten days after receipt of
				the notice by either complying with the levy or requesting a determination that
				the levy is not valid against the interest of the payor, bank, or financial
				institution as provided in Reg-36-008.06.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 36 - NEBRASKA DEPARTMENT OF REVENUE RULES FOR THE COLLECTION OF DELINQUENT TAXES › Section 316-36-009 - SEIZURE AND SALE OF PROPERTY

Current through June 17, 2024
009.01 The Department may seize and sell
				real, personal, or intangible property, or rights to real personal, or
				intangible property (property) of a taxpayer when: the taxpayer is delinquent
				in the payment of any Nebraska taxes; the taxpayer has not shown satisfactory
				cooperation regarding delinquent taxes; and a demand for payment has been sent
				for the total amount owing within the last 60 days.
009.01A The Tax Commissioner, or an
				authorized employee, may levy, or by warrant issued under his or her hand,
				authorize a sheriff or duly authorized employee of the Tax Commissioner to levy
				upon, seize, and sell property belonging to the taxpayer, that is notexempt, to
				the extent necessary to satisfy the liability for the payment of the amount due
				(
				Reg-36-010,
				Exemptions from Levies).
009.01B
				Before a writ of seizure is issued, the Department must identify the property
				to be seized, verify the nature and extent that the title to the property rests
				with the taxpayer, and identify all other known lienholders on the
				property.
009.01C If the writ of
				seizure is to be executed by the county sheriff, the Department must first
				record the state tax lien in the office of the Secretary of State or the
				appropriate county and pay the costs of the county sheriff.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 36 - NEBRASKA DEPARTMENT OF REVENUE RULES FOR THE COLLECTION OF DELINQUENT TAXES › Section 316-36-010 - EXEMPTIONS FROM LEVIES

Current through June 17, 2024
010.01 The Department may not levy against or
				seize the exempt property or income of a taxpayer. The Department may levy
				against or seize non-exempt property or income of a taxpayer for any amount
				which is over and above the exempt amounts, if any. Exemption
010.02 Exemptions from Levy or Seizure
The following property or dollar amounts are exempt from
				  levy and seizure as provided by the law of this state:
010.02A Any federal or state earned income
				tax credit refund;
010.02B The
				immediate personal possessions of the taxpayer and his or her family;
010.02C All necessary clothing of the
				taxpayer and his or her family;
010.02D The taxpayer's interest, up to an
				aggregate fair market value of $1,500, in household furnishings, household
				goods, household computers, household appliances, books, or musical instruments
				which are held primarily for personal, family, or household use of the taxpayer
				and any dependents;
010.02E The
				taxpayer's interest, up to an aggregate fair market value of $2,400, in
				implements, tools, or professional books or supplies held for use in the
				principal trade or business of the taxpayer and any dependents. This may
				include one motor vehicle used by the taxpayer in connection with his or her
				principal trade or business or to commute to and from his or her principal
				place of trade or business;
010.02F
				The taxpayer's interest in any professionally prescribed health aids for the
				taxpayer and any dependents;
010.02G Up to $2,500 in personal property in
				addition to property exempted under Reg-36-010.02A through
				Reg-36-010.02F;
010.02H A homestead
				as defined in Neb. Rev. Stat. §
										40-101,
				not exceeding $60,000; and
010.02I
				Any other payment or property that is exempt from levy or execution to satisfy
				a state tax lien under state or federal law.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 36 - NEBRASKA DEPARTMENT OF REVENUE RULES FOR THE COLLECTION OF DELINQUENT TAXES › Section 316-36-011 - REVOCATION OR SUSPENSION OF A TAX LICENSE OR PERMIT

Current through June 17, 2024
011.01 The Tax Commissioner may set a hearing
				requiring the taxpayer to show cause why his or her licenses or permits should
				not be revoked or suspended whenever the holder of a license or permit:
011.01A Fails to comply with any provision of
				the Nebraska Revenue Act, another tax statute, or with any rule or regulation
				of the Tax Commissioner relating to a tax;
011.01B Fails to maintain or provide the
				Department with any books, records, documents, or other items required by law,
				rule, or regulation; or
011.01C
				Misrepresents, or fails to disclose, a material fact to the
				Department.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 36 - NEBRASKA DEPARTMENT OF REVENUE RULES FOR THE COLLECTION OF DELINQUENT TAXES › Section 316-36-012 - SECURITY FOR PAYMENT AND COLLECTION OF TAX

Current through June 17, 2024
012.01 The Tax Commissioner may require any
				taxpayer to file a bond or other security (security), to ensure payment and
				collection of any tax, in an amount that the Tax Commissioner prescribes and as
				provided by 012.04.
012.02 Security
				may be required in the following circumstances.
012.02A Existing Permitholders. Existing
				permitholders may be required to post security in the following circumstances:
012.02A(1) If the taxpayer files returns on
				an annual basis and has had one or more delinquencies in remitting tax or
				filing timely returns during the last 24 months;
012.02A(2) If the taxpayer files returns on a
				quarterly basis and has had two or more delinquencies in remitting tax or
				filing timely returns during the last 24 months; or
012.02A(3) If the taxpayer files returns on a
				monthly or more frequent basis and has had four or more delinquencies in
				remitting tax or filing timely deposits or returns during the last 24 months.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 36 - NEBRASKA DEPARTMENT OF REVENUE RULES FOR THE COLLECTION OF DELINQUENT TAXES › Section 316-36-013 - CORPORATE OFFICER LIABILITY

Current through June 17, 2024
013.01 Any officer or employee with the duty
				to collect, account for, or pay over any taxes imposed upon a corporation, or
				with the authority to decide whether the corporation will pay taxes imposed
				upon a corporation, is personally liable for the payment of the taxes in the
				event of willful failure on his or her part to have a corporation perform this
				act.
013.01A Officers or employees with the
				duty to collect, account for, or pay over any taxes include, but are not
				limited to those:
013.01A(1) Designated as
				officers of the corporation in the records of the Secretary of State;
013.01A(2) With the ability to write checks
				on corporate accounts or otherwise disburse corporate funds;
013.01A(3) Filing and signing tax returns and
				other Department forms;
013.01A(4)
				With the ability to hire and fire employees;
013.01A(5) In charge of the financial affairs
				of the corporation;
013.01A(6) With
				access to the books and records of the corporation; and
013.01A(7) With significant ownership of the
				company.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 36 - NEBRASKA DEPARTMENT OF REVENUE RULES FOR THE COLLECTION OF DELINQUENT TAXES › Section 316-36-014 - COLLECTION AGENCIES

Current through June 17, 2024
014.01 The Tax Commissioner may contract with
				any collection agency licensed pursuant to the Collection Agency Act, within or
				outside the state, for the collection of delinquent taxes, interest, penalties,
				and costs.
014.01A Delinquent tax claims may
				be assigned to the agency, for the purpose of litigation in the agency's name
				and at the agency's expense, to facilitate or expedite the collection
				process.
014.01B To be assigned
				delinquent tax claims, a private collection agency must post a bond not to
				exceed $100,000, guaranteeing compliance with the terms of the contract. This
				bond is in addition to any bond required by Neb. Rev. Stat. §
										45-608.
014.01C The terms of the contract with the
				agency will govern the relationship between the Department and the agency,
				including the portion of the taxes collected by the agency that will be
				remitted to the Department, except that the percentage remitted may be no less
				than 50 percent of the amount collected.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 36 - NEBRASKA DEPARTMENT OF REVENUE RULES FOR THE COLLECTION OF DELINQUENT TAXES › Section 316-36-015 - CLAIMS

Current through June 17, 2024
015.01 While the estate of a deceased
				taxpayer is open, the Department will not record a notice of state tax lien or
				levy against any property of the estate, but may:
015.01A Enter the premises, or a location
				where the books are maintained, to do an audit or examination after notifying
				the personal representative that the Department may be auditing or examining
				records;
015.01B Issue a notice of
				proposed deficiency determination for any filed or non-filed periods;
015.01C Require the personal representative
				to prepare tax returns;
015.01D
				Assess any tax or issue a demand for payment regarding any tax;
015.01E Continue a notice of state tax lien
				that was recorded prior to the death of the taxpayer;
015.01F Issue a demand for payment to the
				estate of a responsible corporate officer or employee, or to any other
				responsible corporate officer or employee, as provided in Reg-36-013.01;
				or
015.01G Set off a pre-death
				income tax refund against a pre-death income tax liability.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 36 - NEBRASKA DEPARTMENT OF REVENUE RULES FOR THE COLLECTION OF DELINQUENT TAXES › Section 316-36-016 - BANKRUPTCY CLAIMS

Current through June 17, 2024
016.01 If a bankruptcy petition is filed
				concerning any taxpayer, an automatic stay is usually operative and the
				Department may not act against the property of the bankruptcy estate, property
				of the debtor, or against a debtor personally to collect a debt; exercise
				control over, or take possession of property of a bankruptcy estate; or create
				or enforce a state tax lien. In cases of consecutive bankruptcy filings, the
				automatic stay may not be operative. During the pendency of a bankruptcy, the
				Department may:
016.01A Enter the premises or
				a location where the books are maintained to do an audit or examination after
				notifying the management, the trustee, and the debtor's bankruptcy attorney
				that the Department may be auditing or examining records;
016.01B Issue a notice of proposed deficiency
				determination for any filed or non-filed periods;
016.01C Require tax returns;
016.01D Assess any tax or issue a demand for
				payment regarding this assessment;
016.01E Continue a notice of state tax lien
				that was recorded prior to the filing of the bankruptcy petition;
016.01F Issue a demand for payment to a
				responsible corporate officer or employee as provided in Reg-36-013.01 who is a
				debtor, subject to exceptions in the demand for payment;
016.01G Set off a pre-bankruptcy petition
				income tax refund against a pre-bankruptcy petition income tax
				liability.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 36 - NEBRASKA DEPARTMENT OF REVENUE RULES FOR THE COLLECTION OF DELINQUENT TAXES › Section 316-36-017 - OFFERS IN COMPROMISE

Current through June 17, 2024
017.01 The Department may consider settling a
				delinquent tax account by means of an offer in compromise for less than the
				full amount of the liability, if the taxpayer is not disputing the tax,
				interest, penalties, and costs involved and is not currently in a bankruptcy
				proceeding. Each offer in compromise for settlement will be considered on its
				own merits.
017.01A An offer in compromise
				may be considered in situations where:
017.01A(1) An offer in compromise will
				resolve the liability, close the account, avoid additional time and expense in
				collection, or in situations where collection of the account cannot be
				accomplished by normal collection efforts; or
017.01A(2) The taxpayer does not have, and
				will not have in the foreseeable future, income, assets, or other means to pay
				the delinquency.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 57 - CIGARETTE TAX REGULATIONS › Section 316-57-001 - DEFINITIONS

Current through June 17, 2024
001.01 The definitions found in Neb. Rev.
				Stat. §§
									59-1502,
				69-2702,
				69-2705, and
				77-2601
				apply to these regulations.
001.02
				In addition to the definitions found in Neb. Rev. Stat. §§
									59-1502,
				69-2702,
				69-2705, and
				77-2601
				the following definitions apply.
001.03 Authorized tax stamps means any
				devices, stamps, labels, or prints manufactured, printed, or made as prescribed
				by the Tax Commissioner and includes decalcomania tax stamps.
001.04 Cancellation of tax stamps means
				affixing the stamp so that it cannot be transferred to another package. A tax
				stamp that has been securely attached so that it may not be removed without
				tearing it is considered to have been canceled.
001.05 Cigarette has the same meaning as in
				Neb. Rev. Stat. §
									77-2601(5).
001.05(A) A tobacco product labeled as
				anything other than a cigarette or not bearing a label is a cigarette if the
				product meets two or more of the following criteria:
001.05(A)(1) A pack contains 20 to 25
				sticks;
001.05(A)(2) A carton
				contains eight or ten packs;
001.05(A)(3) The stick length is 2¾
				inches to 5 inches and stick diameter is equal or less than 8.20
				millimeters;
001.05(A)(4) The
				product is sold in soft packs, hard packs, flip-top boxes, or clamshell
				packages; or
001.05(A)(5) The
				product is sold with a cigarette-type filter.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 57 - CIGARETTE TAX REGULATIONS › Section 316-57-002 - APPLICATION FOR PERMIT TO AFFIX AUTHORIZED TAX STAMPS

Current through June 17, 2024
002.01 Application for an annual Nebraska
				Stamping Agent's License will be made to DOR on forms furnished by
				DOR.
002.02 The person applying for
				a Stamping Agent's License (applicant) will include with the application, a fee
				of $500 and proof that the applicant has obtained a municipal or county permit
				as a wholesale dealer in accordance with Neb. Rev. Stat. §
									28-1420.
				An applicant for a Nonresident Stamping Agent's License will also provide a
				letter of acceptance by a registered agent for service or process.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 57 - CIGARETTE TAX REGULATIONS › Section 316-57-003 - PURCHASE AND SALE OF AUTHORIZED TAX STAMPS

Current through June 17, 2024
003.01 Only
				stamping agents holding a valid Nebraska Stamping Agent's License may purchase
				and/or affix authorized tax stamps.
003.02 Stamping agents will purchase
				authorized tax stamps from DOR. Payment must be made at the time of purchase.
				Deferred payments are not permitted.
003.03 Authorized tax stamps may be purchased
				only in quantities as prescribed by DOR.
003.04 Stamping agents purchasing authorized
				tax stamps are permitted to purchase authorized tax stamps at a discount of
				1.85% as a commission for affixing authorized tax stamps.
003.05 Stamping agents who violate any of the
				provisions of Neb. Rev. Stat. §§
									77-2601
				through
				77-2622
				or any stamping agent who violates any provision of Neb. Rev. Stat. §
				692708 or any rules and regulations adopted by DOR, including failure to timely
				file the required reports, may be subject to a penalty not to exceed $1,000 and
				have their license or discount privileges suspended or revoked.
003.06 Stamping agents are subject to a
				penalty not to exceed the greater of 500% of the retail value of the cigarettes
				or $5,000 for affixing an authorized tax stamp to a package of cigarettes not
				included in the directory.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 57 - CIGARETTE TAX REGULATIONS › Section 316-57-005 - AFFIXING AUTHORIZED TAX STAMPS

Current through June 17, 2024
005.01 Authorized
				tax stamps of the proper denomination are to be affixed to each individual
				package of cigarettes so that they adhere securely in accordance with the
				instructions of the manufacturer of the stamps.
005.02 Authorized tax stamps are to be
				affixed as to assure the destruction of the stamp when the package is
				opened.
005.03 Authorized tax
				stamps are not to be affixed to the carton, case, or container of cigarettes,
				other than the individual package.
005.04 Within 48 hours after a duly licensed
				stamping agent opens an original, sealed, manufacturer's shipping container or
				case of cigarettes in order to affix Nebraska authorized tax stamps or the tax
				stamps or impressions of any other state, all packages of cigarettes in the
				container or case are to be stamped in one continuous operation.
005.05 Duly licensed stamping agents may not
				have in their possession packages of cigarettes, other than those in the
				original, sealed, manufacturer's shipping container or case to which authorized
				tax stamps or tax stamps or impressions of any other state have not been
				affixed.
005.06 Authorized tax
				stamps must be canceled prior to the time of sale by the stamping
				agent.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 57 - CIGARETTE TAX REGULATIONS › Section 316-57-006 - INSPECTION OF AUTHORIZED TAX STAMPS

Current through June 17, 2024
006.01 When the Tax
				Commissioner's authorized agents or representatives identify packages of
				cigarettes on which one complete readable authorized tax stamp cannot be found
				on each package, the stamping agent responsible for the stamping and
				distribution of the cigarettes must take immediate corrective action. The
				applicable stamping agent or retailer may be subject to appropriate
				penalties.
006.02 This regulation
				does not limit in any way the penalties provided by statute for actions by any
				person with intent to defraud the state or evade the provisions of the state
				cigarette tax laws.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 57 - CIGARETTE TAX REGULATIONS › Section 316-57-007 - INSPECTION OF RETAIL AND VENDING MACHINE DISPLAYS

Current through June 17, 2024
007.01 All packages of cigarettes are to be
				arranged in display cases, display counters, or cigarette racks so as to
				visibly reveal the authorized tax stamp if such arrangement is feasible. Any
				person who owns or uses a display case, display counter, or cigarette rack that
				is constructed so that it is not feasible to arrange the cigarette packages in
				a manner to visibly reveal the authorized tax stamp, is required to unlock or
				open any and all such cases, counters, or racks for a complete examination and
				inspection of the cigarette packages upon request of an authorized DOR
				agent.
007.02 All packages of
				cigarettes are to be packed in cigarette vending machines in a manner that, if
				any packages are visible while in the machine, the tax stamps are clearly
				visible to the public.
007.03 Any
				person who owns or operates a cigarette vending machine that is constructed so
				that any packages of cigarettes it contains are not visible to the public is
				required to unlock and open any and all machines owned or operated for a
				complete examination and inspection of the cigarette packages.
007.04 If any such vending machine is located
				on premises not owned or controlled by the owner or operator of the vending
				machine located thereon, access to the interior of the machine must be provided
				at all reasonable times during ordinary business hours to the Tax Commissioner
				or his or her authorized agent for the purpose of ascertaining if the packages
				bear authorized tax stamps.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 57 - CIGARETTE TAX REGULATIONS › Section 316-57-008 - REPORTS

Current through June 17, 2024
008.01 Every person, firm, or association
				receiving cigarettes subject to a tax from sources within or outside Nebraska,
				upon which the tax has not been paid, must pay the tax and make a report of the
				receipt of untaxed cigarettes to DOR on or before the 15th day of each month
				for cigarettes received during the preceding month. These reports will state
				the quantity of cigarettes received, listed by brand name, date, and from whom
				received.
008.02 Every licensed
				stamping agent must file monthly reports electronically in the format
				authorized by DOR. The reports must be filed on or before the 15th day of each
				month for business conducted during the preceding month and provide information
				as required by DOR. The report is considered timely filed if electronically
				submitted to DOR by 11:59 p.m. on the 15th day of each month. If the 15th day
				of the month falls on a Saturday, Sunday, or approved holiday, the next day not
				a Saturday, Sunday, or approved holiday shall be the final timely filing
				date.
008.03 If the tax is not paid
				and the required report is not received on or before the 15th day of the month
				following the month in which the unstamped cigarettes were received, the report
				is delinquent and a penalty of 25% of the tax due will be added to the tax
				liability, together with interest at the rate specified in Neb. Rev. Stat.
				§
									45-104.02,
				from the due date of the return to the date payment is received.
008.04 Records supporting deductions claimed
				on the monthly reports must be retained by the stamping agent, unless required
				by the Tax Commissioner to attach supporting documentation to the monthly
				reports. These records include:
008.04(A)
				Copies of tax reports made to other states by a Nebraska stamping agent for
				cigarettes retailed outside Nebraska;
008.04(B) Invoices to manufacturers for
				damaged merchandise returned to the factory for credit; and
008.04(C) Memo invoices for transfers of
				cigarettes from one stamping agent to another, or from one stamping agent to a
				factory representative for transfer of unstamped cigarettes.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 57 - CIGARETTE TAX REGULATIONS › Section 316-57-010 - PETITION FOR APPROVAL OF A LOWER COST

Current through June 17, 2024
010.01 Any
				wholesaler making wholesale sales of cigarettes to licensed Nebraska retailers
				or any retailer making retail sales of cigarettes in Nebraska who desires to
				prove that the cost of doing business in Nebraska is less than the statutory
				presumptive cost of doing business computed according to the Unfair Cigarette
				Sales Act may submit a petition for approval of a lower cost along with actual
				cost data to DOR. The statutory presumptive cost of doing business is used in
				determining cigarette sales prices until approval has been granted by the Tax
				Commissioner to sell at a lower cost.
010.02 The petition for approval of a lower
				cost must include the following cost information:
010.02(A) Any person making sales of
				cigarettes in Nebraska for more than a 12 month period will submit actual cost
				data for the 12 month period ending no more than 90 days prior to the
				submission of the petition, and actual cost data for each of the petitioner's
				locations that intend to sell cigarettes at less than the statutory presumptive
				cost of doing business.
010.02(B)
				Any person making sales of cigarettes in Nebraska for less than a 12 month
				period will submit actual cost data for the period beginning with the start of
				business and ending no more than 90 days prior to the date the petition for
				approval of a lower cost was submitted for each of the petitioner's locations.
				In addition, the petitioner will submit an explanation of any expected
				differences between the petitioner's actual cost data and the costs for the
				remaining months of the initial 12 month period of
				operations.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 57 - CIGARETTE TAX REGULATIONS › Section 316-57-011 - MEETING COMPETITION

Current through June 17, 2024
011.01 Prior to
				offering cigarettes for sale at a lower price to meet competition pursuant to
				Neb. Rev. Stat. §
									59-1509,
				the wholesaler or retailer must ascertain from the Tax Commissioner whether the
				competitor has made a petition for approval of a lower cost in accordance with
				§ 010.
011.02 Upon
				affirmation, the wholesaler or retailer may presume the validity of the
				competitor's lower price until a determination otherwise has been made by the
				Tax Commissioner.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 57 - CIGARETTE TAX REGULATIONS › Section 316-57-012 - OFFERS OF CIGARETTE SALES

Current through June 17, 2024
012.01 Wholesalers,
				retailers, and other persons are prohibited from advertising, offering to sell
				or selling at retail or wholesale cigarettes at less than cost to such
				wholesaler or retailer, or offering or giving a rebate in price or concession
				of any kind in connection with the sale of cigarettes unless such rebate in
				price or concession is given by the wholesaler or retailer in the same ratio
				with respect to all other merchandise as to which such rebate or concession may
				lawfully be given which is sold by such wholesaler or retailer in the ordinary
				course of his trade or business. The term "other persons" includes cigarette
				manufacturers. Manufacturers who, with intent to injure competition among the
				retailers or wholesalers of this state, offer cigarettes for sale at retail or
				wholesale at less than cost to such retailer or wholesaler, are in violation of
				the Unfair Cigarette Sales Act.