reglab/statecodes huggingface dataset:
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 250 - NEBRASKA ADMINISTRATIVE CODE › Chapter 3 - RULES AND REGULATIONS GOVERNING DEPARTMENT OF MOTOR VEHICLES APPROVAL OF DRIVER'S SAFETY TRAINING PROGRAMS AS PRETRIAL DIVERSION PURSUANT TO NEB. REV. STAT. SECTIONS 29-3601 THROUGH 29-3609 › Section 250-3-015 - INTERVENTION

Current through June 17, 2024
015.01
Petitions for
  Intervention.
Petitions for Intervention must comply with the following
	 requirements:
015.01A
Form.
The petition must:
015.01A1 be in a legible form showing the
  caption, Before the Director of the Department of Motor Vehicles, and entitled
  as Petition for Intervention;
015.01A2 specify intervenor's legal rights,
  duties, privileges, immunities, or other legal interests justifying their
  participation in any proceeding in which intervention is sought;
015.01A3 state the names of the interested
  parties likely to be affected by the intervenor's petition;
015.01A4 state sufficient facts upon which
  the Director or hearing officer can rely to render a well-reasoned decision;
  and
015.01A5 be subscribed by the
  intervenor or by a duly authorized officer of the intervenor, if the intervenor
  is a corporation, organization, other legal entity, or the attorney for the
  intervenor. The petition must include the attorney's name, bar number, address
  and telephone number.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 250 - NEBRASKA ADMINISTRATIVE CODE › Chapter 3 - RULES AND REGULATIONS GOVERNING DEPARTMENT OF MOTOR VEHICLES APPROVAL OF DRIVER'S SAFETY TRAINING PROGRAMS AS PRETRIAL DIVERSION PURSUANT TO NEB. REV. STAT. SECTIONS 29-3601 THROUGH 29-3609 › Section 250-3-016 - EVIDENCE

Current through June 17, 2024
016.01
Admissible
  Evidence.
Any evidence shall be deemed admissible in a hearing that would be
	 admissible in civil proceedings under the laws of the State of Nebraska. In
	 addition, the hearing officer may, within his or her discretion, admit evidence
	 possessing probative value in any form commonly accepted by reasonably prudent
	 men in the conduct of their affairs.
016.01A
Secondary
  Evidence.
Pursuant to the foregoing provision, secondary evidence
  or copies of documents may be admitted.
016.01B
Privileged
  Evidence.
In all such hearings, effect shall be given to the rules
  of privilege recognized by the District Courts of the State of
  Nebraska.
016.01C
Incompetent or Irrelevant Evidence; Exceptions.
Incompetent, irrelevant, cumulative, or immaterial evidence may be excluded.
  Where proper objection is made to the admission of any evidence, the party
  making the objection shall be deemed to have taken exception to any adverse
  ruling and formal exceptions are not necessary.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 250 - NEBRASKA ADMINISTRATIVE CODE › Chapter 3 - RULES AND REGULATIONS GOVERNING DEPARTMENT OF MOTOR VEHICLES APPROVAL OF DRIVER'S SAFETY TRAINING PROGRAMS AS PRETRIAL DIVERSION PURSUANT TO NEB. REV. STAT. SECTIONS 29-3601 THROUGH 29-3609 › Section 250-3-017 - CALCULATION OF TIME

Current through June 17, 2024
In computing time, days will be computed by excluding the day of the
	 act or event and including the last day of the period. If the last day of the
	 period falls on a Saturday, Sunday, or State holiday, the period shall include
	 the next working day. If documents are faxed to the Department outside of
	 business hours, the date of receipt shall be the next business
	 day.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 250 - NEBRASKA ADMINISTRATIVE CODE › Chapter 3 - RULES AND REGULATIONS GOVERNING DEPARTMENT OF MOTOR VEHICLES APPROVAL OF DRIVER'S SAFETY TRAINING PROGRAMS AS PRETRIAL DIVERSION PURSUANT TO NEB. REV. STAT. SECTIONS 29-3601 THROUGH 29-3609 › Section 250-3-018 - DECISIONS AND FINAL ORDERS

Current through June 17, 2024
018.01
Written Order Required,
  Contents.
Where a decision or order is rendered by the Director adverse to any
	 party in the proceedings, the order shall be in writing or set forth in the
	 record, and accompanied by findings of fact and conclusions of law.
018.02
Decision and
  Transmittal.
The Director's order shall be delivered to the party requesting the
	 hearing by certified mail at the last known address of the party in the records
	 of the Department. A copy will be sent to his or her attorney of
	 record.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 250 - NEBRASKA ADMINISTRATIVE CODE › Chapter 3 - RULES AND REGULATIONS GOVERNING DEPARTMENT OF MOTOR VEHICLES APPROVAL OF DRIVER'S SAFETY TRAINING PROGRAMS AS PRETRIAL DIVERSION PURSUANT TO NEB. REV. STAT. SECTIONS 29-3601 THROUGH 29-3609 › Section 250-3-019 - APPEALS AFTER HEARING

Current through June 17, 2024
Any party aggrieved by a final decision or order of the Director, made
	 pursuant to these rules and the applicable statute, may appeal such decision or
	 order in the manner provided in the Administrative Procedure Act for contested
	 cases as provided in
Neb. Rev. Stat.
§
									84-917.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 250 - NEBRASKA ADMINISTRATIVE CODE › Chapter 3 - RULES AND REGULATIONS GOVERNING DEPARTMENT OF MOTOR VEHICLES APPROVAL OF DRIVER'S SAFETY TRAINING PROGRAMS AS PRETRIAL DIVERSION PURSUANT TO NEB. REV. STAT. SECTIONS 29-3601 THROUGH 29-3609 › Section 250-3-020 - CONTINUATION OF PRETRIAL DIVERSION PROGRAMS IN EXISTENCE ON DECEMBER 31, 2002

Current through June 17, 2024
If a jurisdiction has a pretrial diversion program for minor traffic
	 offenses in existence on December 31, 2002, such program may continue in
	 operation until June 30, 2003. Not later than March 15, 2003, any provider who
	 has a pretrial diversion program for minor traffic offenses in existence in any
	 jurisdiction in this state shall submit an application for certification of a
	 program to the Department consistent with these rules and regulations for every
	 jurisdiction in which the provider intends to offer a program. Any provider
	 continuing to operate a program in any jurisdiction pursuant to this section
	 who does not submit an application for certification consistent with these
	 rules and regulations by March 15, 2003 shall cease operation after March 15,
	 2003.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 250 - NEBRASKA ADMINISTRATIVE CODE › Chapter 3 - RULES AND REGULATIONS GOVERNING DEPARTMENT OF MOTOR VEHICLES APPROVAL OF DRIVER'S SAFETY TRAINING PROGRAMS AS PRETRIAL DIVERSION PURSUANT TO NEB. REV. STAT. SECTIONS 29-3601 THROUGH 29-3609 › Attachment 1

Current through June 17, 2024
Click
	 here to view
Click
	 here to view
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 250 - NEBRASKA ADMINISTRATIVE CODE › Chapter 3 - RULES AND REGULATIONS GOVERNING DEPARTMENT OF MOTOR VEHICLES APPROVAL OF DRIVER'S SAFETY TRAINING PROGRAMS AS PRETRIAL DIVERSION PURSUANT TO NEB. REV. STAT. SECTIONS 29-3601 THROUGH 29-3609 › Attachment 2

Current through June 17, 2024
Click
	 here to view
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 251 - NEBRASKA ADMINISTRATIVE CODE › Chapter 1 - NEBRASKA DEPARTMENT OF MOTOR VEHICLES › Section 251-1-002 - PROHIBITIONS AGAINST EX PARTE COMMUNICATIONS

Current through June 17, 2024
002.01
Prohibitions; When
  Applicable.
The prohibitions found in this section shall apply beginning at the
	 time notice for hearing is given.
002.02
Prohibitions; to
  Whom Applicable.
002.02A
  Parties and Public. No party in a contested case or other person outside the
  agency having interest in the contested case shall make or knowingly cause to
  be made an ex parte communication to the hearing officer or to an agency head
  or employee who is or may reasonably be expected to be involved in the decision
  making process of the contested case.
002.02B
Persons in Decision
  Making Roles.
No hearing officer or agency head or employee
  who is or may reasonably be expected to be involved in the decision making
  process of the contested case shall make or knowingly cause to be made an ex
  parte communication to any party in a contested case or other person outside
  the agency having an interest in the contested case.
002.02C
Investigators.
No agency head or employee
  engaged in the investigation or enforcement of a contested case shall make or
  knowingly cause to be made an ex parte communication to a hearing officer or
  agency head who is or may reasonably be expected to be involved in the decision
  making process of the contested case.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 251 - NEBRASKA ADMINISTRATIVE CODE › Chapter 1 - NEBRASKA DEPARTMENT OF MOTOR VEHICLES › Section 251-1-003 - INTERVENTION IN A CONTESTED CASE

Current through June 17, 2024
003.01
Intervention; When
  Allowed.
Intervention shall be allowed when the following requirements are
	 met:
003.01A A petition for the
  intervention must be submitted in writing to the hearing officer or designee at
  least five days before the hearing. Copies must be mailed by the appellant for
  intervention to all parties named in the hearing officer .s notice of
  hearing;
003.01B The petition must
  state facts demonstrating that the appellant .s legal rights, duties,
  privileges, immunities, or other legal interests may be substantially affected
  by the proceeding or that the appellant qualifies as an intervenor under any
  provision of law; and
003.01C The
  hearing officer or designee must determine that the interests of justice and
  the orderly and prompt conduct of the proceedings will not be impaired by
  allowing the intervention.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 251 - NEBRASKA ADMINISTRATIVE CODE › Chapter 1 - NEBRASKA DEPARTMENT OF MOTOR VEHICLES › Section 251-1-004 - COMMENCEMENT OF A CONTESTED CASE

Current through June 17, 2024
004.01
Notice.
A licensee who receives a deficiency determination notice, license
	 suspension or revocation notice, or wants to challenge personal liability for
	 taxes under IFTA may file a written protest for reconsideration by petitioning
	 the Department as specified below.
004.02
Petition, Manner of
  Service.
A licensee who wishes to appeal a deficiency determination or license
	 suspension or revocation, or challenge personal liability must file a written
	 petition for hearing with the Department. A petition shall state material
	 factual allegations and state concisely the action the Department is being
	 requested to take, and shall contain the name of the appellant and shall be
	 signed by the party filing the petition or when represented by an attorney, the
	 signature of that attorney.
004.02A
Address for Service of Petition.
Service
  shall be made personally or by first-class or certified mail and delivered to
  the Department at 301 Centennial Mall South, State Office Building, First
  Floor, P.O. Box 94789, Lincoln, NE 68509-4789. Petition must be postmarked or
  filed with the Department within the deadlines shown in
  004.02B et seq of
  these regulations.
004.02B
Deadline for Filing Petition.
Failure to
  file a petition and deliver the petition to the Department or to postmark the
  petition by the time specified in this section as shown below forecloses the
  licensee's right to a hearing and also results in a final assessment or
  cancellation of a license or permit.
004.02B1
Notice of Deficiency Determination.
A
  petition to appeal a deficiency determination as in 001.02G and 013.01 must be
  filed within thirty (30) days after the date on which notice is mailed to a
  licensee.
004.02B2
Notice of Suspension or Revocation.
The
  licensee or permit holder may, within thirty (30) days after the mailing of the
  notice of such suspension or revocation as specified in 012.03 of these
  regulations, petition the Department in writing for a hearing and
  reconsideration of such suspension or revocation.
004.02B3
Challenge to
  Personal Liability for Unpaid Taxes.
Any corporate officer
  or employee who wishes to challenge personal liability for unpaid taxes shall,
  within thirty (30) days after the date of the written notice and demand for
  payment of such taxes, proceed as provided in 015 of these rules.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 251 - NEBRASKA ADMINISTRATIVE CODE › Chapter 1 - NEBRASKA DEPARTMENT OF MOTOR VEHICLES › Section 251-1-006 - PREHEARING PROCEDURES

Current through June 17, 2024
006.01
Prehearing
  Conferences and Orders.
A hearing officer designated to conduct a hearing may determine,
	 subject to the Departments rules and regulations, whether a prehearing
	 conference will be conducted. If a prehearing conference is not held, a hearing
	 officer for the hearing may issue a prehearing order, based on the pleadings,
	 to regulate the conduct of the proceedings.
006.01A If a prehearing conference is
  conducted:
006.01A1 The hearing officer shall
  promptly notify the agency of the determination that a prehearing conference
  will be conducted. The agency may assign another hearing officer for the
  prehearing conference; and
006.01A2
  The hearing officer for the prehearing conference shall set the time and place
  of the conference and give reasonable written notice to all parties or their
  representative of record.
006.01A3
  The written notice referred to in subsection
  006.01A2 shall
  include the following:
006.01A3a The names
  and mailing addresses of all parties or their representatives or other persons
  to whom notice is being given by the hearing officers;
006.01A3b The name, official title, mailing
  address, and telephone number of any counsel who has been designated to appear
  for the Department;
006.01A3c The
  official file or reference number, the name of the proceeding and a general
  description of the subject matter of the conference;
006.01A3d A statement of the time, place and
  nature of the prehearing conference;
006.01A3e A statement of the legal authority
  and jurisdiction under which the prehearing conference and the hearing are to
  be held;
006.01A3f The name,
  official title, mailing address, and office telephone number of the hearing
  officer for the prehearing conference;
006.01A3g A statement that a party who fails
  to attend or participate in a prehearing conference, hearing or other state of
  a contested case or who fails to make a good faith effort to comply with a
  prehearing order may be held in default under the Administrative Procedure Act;
  and
006.01A3h Any other matters
  that the hearing officer considers desirable to expedite the
  proceedings.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 251 - NEBRASKA ADMINISTRATIVE CODE › Chapter 1 - NEBRASKA DEPARTMENT OF MOTOR VEHICLES › Section 251-1-007 - CONDUCTING A CONTESTED CASE HEARING

Current through June 17, 2024
007.01
Order of
  Hearing.
At the discretion of the hearing officer, the hearing may be conducted
	 in the following order:
007.01A
Call to Order.
The hearing shall be
  called to order by the hearing officer, who shall introduce him or herself,
  enter appearances, and state the scope and purpose of the hearing. Any
  preliminary motions, stipulations or agreed orders are entertained and may be
  disposed of by the hearing officer.
007.01B
Opening
  Statement.
Each party may be permitted to make an opening
  statement at the discretion of the hearing officer. Opening statements shall be
  in the same order as the presentation of evidence.
007.01C
Presentation of
  Evidence.
Documentary evidence may be marked, and where
  appropriate, may be offered by either party, prior to the taking of any
  testimony.
007.01C1
Order.
Evidence will be received in the
  following order:
007.01C1a Evidence is
  presented by the appellant;
007.01C1b Evidence is presented by the
  Department;
007.01C1c Rebuttal
  evidence is presented by the appellant; and
007.01C1d Surrebuttal evidence is presented
  by the respondent.
007.01C2
Witnesses.
With regard to each witness
  who testifies, the following examination may be conducted:
007.01C2a Direct examination conducted by the
  party who calls the witness;
007.01C2b Cross examination by the opposing
  party;
007.01C2c Any Redirect as
  necessary; and
007.01C2d Any
  Recross as necessary.
007.01D
Closing
  Argument.
After the evidence is presented, at the
  discretion of the hearing officer, each party may have the opportunity to make
  a closing argument. Closing argument shall be made in the same order as the
  presentation of evidence. The hearing officer may request that the parties
  present briefs in lieu of closing arguments. The hearing officer shall specify
  the date such briefs shall be received by the Department.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 251 - NEBRASKA ADMINISTRATIVE CODE › Chapter 1 - NEBRASKA DEPARTMENT OF MOTOR VEHICLES › Section 251-1-008 - DECISION AND ORDER IN A CONTESTED CASE

Current through June 17, 2024
008.01
Order.
Every decision and order adverse to a party to the proceeding, rendered
	 by the Department in a contested case, shall be in writing or state in the
	 record and shall be accompanied by findings of fact and conclusions of
	 law.
008.02
Order, Contents.
The decision and order should include:
008.02A The name of the agency and the name
  of the proceeding;
008.02B The time
  and place of the hearing;
008.02C
  The names of all parties or their attorneys who entered an appearance at the
  hearing;
008.02D The findings of
  fact consisting of a concise statement of the conclusions upon each contested
  issue of fact;
008.02E The
  conclusions of law consisting of the applications of the controlling law to the
  facts found and the legal results arising therefrom; and
008.02F The order consisting of the action
  taken by the Department as a result of the facts found and the legal
  conclusions arising therefrom.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 251 - NEBRASKA ADMINISTRATIVE CODE › Chapter 1 - NEBRASKA DEPARTMENT OF MOTOR VEHICLES › Section 251-1-009 - APPEALS

Current through June 17, 2024
009.01
Appeal of
  Decision.
Any person aggrieved by a final decision in a contested case is
	 entitled to a judicial review under the Administrative Procedure Act.
009.02
Filing.
Parties desiring to appeal a Department decision must file a petition
	 for review in the district court of the county where the agency action is taken
	 within thirty (30) days after the service of the final decision by the
	 Director. The thirty-day (30-day) period for appeal commences to run from the
	 date of mailing of the decision and order to the parties or their attorneys of
	 record. Service of the petition and summons must be made in accordance with
	 Nebraska law.
009.03
Appeal Procedures .
Unless otherwise provided by statute, the procedures of
Neb. Rev. Stat.
84-917 govern the procedure for taking
	 an appeal.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 251 - NEBRASKA ADMINISTRATIVE CODE › Chapter 1 - NEBRASKA DEPARTMENT OF MOTOR VEHICLES › Section 251-1-010 - REPORTS AND RETURNS, ELECTRONIC FILING AND POWERS OF THE DEPARTMENT

Current through June 17, 2024
010.01
Required
  Information.
The Department may require the taxpayer to submit any information it
	 deems necessary as allowed by 66-718 or the agreement.
010.02
Filing Reports and
  Returns.
The Department may proscribe formats or procedures for filing
	 consistent with the intent of 66-718, including procedures for electronic
	 filing for the reporting of motor fuel information.
010.03
Failure to
  File.
Any person who does not file electronically or does not file as
	 otherwise provided by the Department when required, or who fails to use the
	 prescribed formats and procedures, shall be considered to have not filed the
	 return, report, or other filing.
010.04
Reporting
  Dates.
All licensees must submit an IFTA return, Form 75, every quarter, even
	 if no taxable fuel was used. All returns are due on a quarterly basis. The
	 reporting quarters and due dates are:
January - March .......................... April 30
April - June ................................. July 31
July - September ......................... October 31
October - December .................... January 31
Tax returns must be postmarked not later than midnight on the date
	 indicated to avoid a penalty for late filing.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 251 - NEBRASKA ADMINISTRATIVE CODE › Chapter 1 - NEBRASKA DEPARTMENT OF MOTOR VEHICLES › Section 251-1-011 - PENALTIES

Current through June 17, 2024
011.01
Prohibited Acts
  .
Any person who neglects or refuses to file the report or return due for
	 any period or to pay the tax due for any period within the time prescribed for
	 the filing of such report or return or for the payment of such tax under the
	 motor fuel laws shall automatically accrue a penalty of fifty dollars
	 ($50).
011.02
Activities Conducted Without a License.
Any person who knowingly conducts any activities requiring a license or
	 permit under the motor fuel laws without a license or permit or after a license
	 or permit has been surrendered, suspended, revoked, or cancelled shall
	 automatically accrue a penalty of one hundred dollars for each day such
	 violation continues.
011.03
Department's Discretion - Penaltie.
s
The Department may in its discretion waive all or any portion of the
	 penalties incurred upon sufficient showing by the taxpayer that the failure to
	 file or pay is not due to negligence, intentional disregard of the law, rules,
	 or regulations, intentional evasions of the tax, or fraud committed with intent
	 to evade the tax or that such penalties should otherwise be waived.
011.04
Department's Discretion - Interest.
The Department may in its discretion waive any and all interest
	 incurred upon sufficient showing by the taxpayer that such interest should be
	 waived. Interest may only be waived if:
011.04A Interest is due to an error or
  unreasonable delay by the Department.
011.04B Interest is due to erroneous written
  advice by the Department when the advice was a direct response to a written
  request for advice from the taxpayer and the taxpayer reasonably relied on the
  advice; or
011.04C Interest is due
  because of an amount erroneously refunded if the taxpayer did not request the
  refund and the refund was not caused by information provided by the
  taxpayer.
011.04D
Interest, Calculation.
All deficiencies
  determined by the Department and any tax paid after the time provided shall
  accrue interest at the rate of one per cent (1%) per month, or twelve per cent
  (12%) per year on such deficiency or late payment from the date such tax was
  due to the date of payment.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 251 - NEBRASKA ADMINISTRATIVE CODE › Chapter 1 - NEBRASKA DEPARTMENT OF MOTOR VEHICLES › Section 251-1-012 - LICENSE OR PERMIT, ISSUANCE; SUSPENSION OR REVOCATION; GROUNDS; PROCEDURE; CANCELLATION; REINSTATEMENT FEE

Current through June 17, 2024
012.01
Issuance of Permit
  or License; Denial.
After reviewing an application received in proper form, the Department
	 may issue to the applicant a permit or license.
012.01A The Department may refuse to issue a
  permit or license to any person:
012.01A1 Who
  previously had a permit or license issued under the motor fuel laws of any
  state which prior to the time of filing the application, has been suspended or
  revoked for cause;
012.01A2 Who is
  a subterfuge for the real party in interest whose license, prior to the time of
  filing of the application, has been suspended or revoked for cause;
012.01A3 Which has a partner, limited
  liability company member, or shareholder with a ten percent (10%) or larger
  ownership interest, any person who is unable to obtain a license or permit in
  his or her own name;
012.01A4 Who
  has been convicted of a felony in the last ten (10) years; or
012.01A5 Upon other sufficient cause being
  shown.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 251 - NEBRASKA ADMINISTRATIVE CODE › Chapter 1 - NEBRASKA DEPARTMENT OF MOTOR VEHICLES › Section 251-1-013 - REVIEW OF RETURNS BY DEPARTMENT AND DEFICIENCY DETERMINATIONS AND PROCEDURE

Current through June 17, 2024
013.01
Examination.
As soon as practical after a return is filed, the Department shall
	 examine it to determine the correct amount of tax. If the Department finds that
	 the amount of tax shown on the return is less than the correct amount, it shall
	 notify the taxpayer of the amount of deficiency determined.
013.02
Failure to
  File.
If any person fails to file a return, the Department shall estimate the
	 person's liability from any available information and notify the person of the
	 amount of the deficiency determined.
013.03
Final Assessment
  .
The amount of the deficiency determined shall constitute a final
	 assessment together with interest and penalties thirty (30) days after the date
	 on which notice was mailed to the taxpayer at his or her last known address
	 unless a written protest is filed with the Department within such thirty-day
	 (30-day) period.
013.04
Final Decision.
The final assessment provision of 013.03 shall constitute a final
	 decision for purposes of the Administrative Procedure Act.
013.05
Presumption.
An assessment made by the Department shall be presumed to be correct.
	 In any case when the validity of the assessment is questioned, the burden shall
	 be on the person who challenges the assessment to establish by a preponderance
	 of the evidence that the assessment is erroneous or excessive.
013.06
Expiration Period and Extensions.
013.06A Except in the case of fraudulent
  return or of neglect or refusal to make a return, the notice of proposed
  deficiency determination shall be mailed within three (3) years after the last
  date of the month following the end of the period for which the amount proposed
  is to be determined of within three (3) years after the return is filed,
  whichever expires later.
013.06B
  The taxpayer and the Department may agree, prior to the expiration of the
  period in
  013.06A, to extend
  the period during which the notice of deficiency determination can be mailed.
  The extension of the period for mailing of a deficiency determination shall
  also extend the period during which a refund can be claimed.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 251 - NEBRASKA ADMINISTRATIVE CODE › Chapter 1 - NEBRASKA DEPARTMENT OF MOTOR VEHICLES › Section 251-1-014 - AUDITS

Current through June 17, 2024
014.01
Compliance with
  Procedures.
All audits conducted by the Department shall be in compliance with the
	 requirements that are established in the agreement and shall follow the
	 procedures as outlined in the IFTA procedures manual.
014.02
Notifications.
The Department shall notify the licensee in writing and any member
	 jurisdictions in which operations were conducted of the findings of the
	 audit.
014.03
Audits Performed Prior to July 1, 1996.
Any audit performed by the Nebraska Department of Revenue for IFTA
	 purposes may be relied upon for purposes of enforcement of IFTA by the Nebraska
	 Department of Motor Vehicles on or after July 1, 1996 pursuant to the transfer
	 of authority for the administration of the IFTA program in LB 1218,
	 1996.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 251 - NEBRASKA ADMINISTRATIVE CODE › Chapter 1 - NEBRASKA DEPARTMENT OF MOTOR VEHICLES › Section 251-1-015 - CORPORATE OFFICER OR EMPLOYEE; PERSONAL LIABILITY; COLLECTION OF TAXES; PROCEDURES; HEARING

Current through June 17, 2024
015.01
Personal
  Liability.
Any corporate officer or employee with the authority to decide whether
	 the corporation will pay the taxes imposed upon a corporation by IFTA, to file
	 any reports or returns required by IFTA, or to perform any other act required
	 of a corporation under IFTA shall be personally liable for the payment of the
	 taxes, interest, or penalties in the event of a willful failure on his or her
	 part to have the corporation perform such act. Such taxes shall be collected in
	 the same manner as provided for under the Uniform State Tax Lien Registration
	 and Enforcement Act.
015.02
Challenge.
Within thirty (30) days after the day on which the notice and demand
	 are made for payment of such taxes, any corporate officer or employee seeking
	 to challenge the Director's determination as to his or her personal liability
	 for the corporation's unpaid taxes may petition for a redetermination. The
	 petition may include a request for the redetermination of the personal
	 liability of the corporate officer or employee, the redetermination of the
	 amount of the corporation's unpaid taxes, or both. If a petition for
	 redetermination is not filed within the thirty-day period, the determination
	 becomes final at the expiration of the period.
015.03
Abatement of
  Collection.
If the requirements prescribed in 015.02 of this section are satisfied,
	 the Director shall abate collection proceedings and shall grant the corporate
	 officer or employee an oral hearing and give him or her ten (10) days notice of
	 the time and place of such hearing. The Director may continue the hearing from
	 time to time as is necessary.
015.04
Notice.
Any notice required under section 015 shall be as provided in 004.10 of
	 these rules and regulations, except as provided in 004.11.
015.05
Delay.
If the Director determines that further delay in the collection of such
	 taxes from the corporate officer or employee will jeopardize further collection
	 proceedings, nothing in this section shall prevent the immediate collection of
	 such taxes.
015.06
Terms Defined for Purposes of Section 015
  .
For purposes of this section:
015.06A Taxes shall mean all taxes and
  additions to taxes including interest and penalties imposed under IFTA which
  are administered by the Director; and
015.06B Willful failure shall mean that
  failure which was the result of an intentional, conscious, and voluntary
  action.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 251 - NEBRASKA ADMINISTRATIVE CODE › Chapter 1 - NEBRASKA DEPARTMENT OF MOTOR VEHICLES › Section 251-1-016 - RECORD-KEEPING REQUIREMENTS

Current through June 17, 2024
Records shall be kept as specified in the International Fuel Tax
	 Agreement for a period of four (4) years from the date of the return or the
	 date filed, whichever is later. The Department may examine the records of any
	 person holding a license or permit, required to hold a license or permit, or
	 purchasing motor fuel without the payment of tax at any time during regular
	 business hours and make such other investigations as it deems necessary for the
	 proper and efficient administration and enforcement of IFTA. A licensee's
	 records must include mileage data for each trip of each individual vehicle, and
	 be restated in monthly fleet summaries.
016.01
Supporting Mileage
  Information.
Supporting mileage information shall include:
016.01A Beginning and end dates of
  trip;
016.01B Trip origin and
  destination;
016.01C Routes of
  travel (may be waived by Department);
016.01D Beginning and ending odometer reading
  of the trip (may be waived by the Department);
016.01E Total trip miles;
016.01G Unit number or vehicle identification
  number;
016.01H Vehicle fleet
  number; and
016.01I Name of
  licensee.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 251 - NEBRASKA ADMINISTRATIVE CODE › Chapter 1 - NEBRASKA DEPARTMENT OF MOTOR VEHICLES › Section 251-1-017 - REFUNDS; WHEN ALLOWED

Current through June 17, 2024
017.01
Minimum.
No refund shall be made in any amount less than two dollars
	 ($2).
017.02
Other Jurisdictions Satisfied.
Refunds to a licensee will be made only when all tax liabilities,
	 including audit assessments, have been satisfied to all member jurisdictions
	 pursuant to IFTA.
017.03
  The Department shall refund the tax paid on motor fuel purchased on a Nebraska
  Indian reservation if the purchaser is a Native American who resides on the
  reservation.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 251 - NEBRASKA ADMINISTRATIVE CODE › Chapter 1 - NEBRASKA DEPARTMENT OF MOTOR VEHICLES › Section 251-1-018 - CANCELLATION PROCEDURES

Current through June 17, 2024
Upon cancellation by either the licensee or by the Department, the
	 licensee shall:
018.01 Return the
  licensee's IFTA Permit (be sure that it is signed on the reverse
  side);
018.02 Remove the decals
  from the cab(s);
018.03 File the
  mileage and fuel tax return for your last quarter with the proper remittance,
  if applicable.
018.04 Cancellation
  of a license or permit issued by the Department shall not relieve any person
  from making or filing the reports or returns required by IFTA in the manner or
  within the time required by the agreement.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 251 - NEBRASKA ADMINISTRATIVE CODE › Chapter 2 - RULES AND REGULATIONS GOVERNING NOTICE AND HEARING FOR AGENCY CONTESTED CASES PURSUANT TO THE INTERNATIONAL REGISTRATION PLAN, NEB. REV. STAT. 60-305.02 THROUGH 60-305.17, AND THE ADMINISTRATIVE PROCEDURES ACT, NEB. REV. STAT. 84-913 THROUGH 84-920 › Section 251-2-002 - PROHIBITIONS AGAINST EX PARTE COMMUNICATIONS

Current through June 17, 2024
002.01
Prohibitions; When
  Applicable.
The prohibitions found in this section shall apply beginning at the
	 time notice for hearing is given.
002.02
Prohibitions; to
  Whom Applicable.
002.02A
Parties and Public.
No party in a
  contested case or other person outside the agency having interest in the
  contested case shall make or knowingly cause to be made an ex parte
  communication to the hearing officer or to an agency head or employee who is or
  may reasonably be expected to be involved in the decision making process of the
  contested case.
002.02B
Persons in Decision Making Roles.
No
  hearing officer or agency head or employee who is or may reasonably be expected
  to be involved in the decision making process of the contested case shall make
  or knowingly cause to be made an ex parte communication to any party in a
  contested case or other person outside the agency having an interest in the
  contested case.
002.02C
Investigators.
No agency head or employee
  engaged in the investigation or enforcement of a contested case shall make or
  knowingly cause to be made an ex parte communication to a hearing officer or
  agency head who is or may reasonably be expected to be involved in the decision
  making process of the contested case.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 251 - NEBRASKA ADMINISTRATIVE CODE › Chapter 2 - RULES AND REGULATIONS GOVERNING NOTICE AND HEARING FOR AGENCY CONTESTED CASES PURSUANT TO THE INTERNATIONAL REGISTRATION PLAN, NEB. REV. STAT. 60-305.02 THROUGH 60-305.17, AND THE ADMINISTRATIVE PROCEDURES ACT, NEB. REV. STAT. 84-913 THROUGH 84-920 › Section 251-2-003 - INTERVENTION IN A CONTESTED CASE

Current through June 17, 2024
003.01
Intervention; When
  Allowed.
Intervention shall be allowed when the following requirements are
	 met:
003.01A A petition for the
  intervention must be submitted in writing to the hearing officer or designee at
  least five (5) days before the hearing. Copies must be mailed by the appellant
  for intervention to all parties named in the notice of hearing;
003.01B The petition must state facts
  demonstrating that the appellant's legal rights, duties, privileges,
  immunities, or other legal interests may be substantially affected by the
  proceeding or that the appellant qualifies as an intervenor under any provision
  of law; and
003.01C The hearing
  officer or designee must determine that the interests of justice and the
  orderly and prompt conduct of the proceedings will not be impaired by allowing
  the intervention.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 251 - NEBRASKA ADMINISTRATIVE CODE › Chapter 2 - RULES AND REGULATIONS GOVERNING NOTICE AND HEARING FOR AGENCY CONTESTED CASES PURSUANT TO THE INTERNATIONAL REGISTRATION PLAN, NEB. REV. STAT. 60-305.02 THROUGH 60-305.17, AND THE ADMINISTRATIVE PROCEDURES ACT, NEB. REV. STAT. 84-913 THROUGH 84-920 › Section 251-2-004 - COMMENCEMENT OF A CONTESTED CASE

Current through June 17, 2024
004.01
Notice.
A registrant who receives a written notice of deficiency determination
	 may file an appeal by petitioning the Department as specified below. The owner
	 may accept such claim and pay the amount due, or he or she may dispute the
	 claim by filing the petition and submit to the division any information which
	 he or she may have in support of his or her position.
004.02
Petition, Manner of
  Service.
A registrant must file a petition to appeal a deficiency determination
	 notice as follows:
004.02A
Deficiency Determination; Petition
  Deadline.
A registrant who wishes to appeal a deficiency
  determination must file a written petition for appeal with the Department
  within thirty (30) days of the date of the written notice of deficiency
  determination. A petition shall state material factual allegations and state
  concisely the action the Department is being requested to take, and shall
  contain the name of the appellant and shall be signed by the party filing the
  petition or when represented by an attorney, the signature of that
  attorney.
004.02B
Address for Service of Petition.
Service
  shall be made personally or by first-class or certified mail and delivered to
  the Department at 301 Centennial Mall South, State Office Building, First
  Floor, P.O. Box 94789, Lincoln, NE 68509-4789. Petition must be postmarked or
  filed with the Department within the deadlines shown in
  004.02A of these
  regulations. A petition may also be filed by facsimile transmission at (402)
  471-4828. Facsimile transmissions received after normal business hours shall be
  deemed received the next business day.
004.02C
Failure to File
  Petition.
Failure to file a petition and deliver the
  petition to the Department or to postmark the petition within thirty (30) days
  of the date of notice of deficiency determination forecloses the registrant's
  right to a hearing and also results in a final assessment and/or revocation of
  registration and operating privileges.
004.02D An appellant may use Attachment 1 to
  petition the Department.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 251 - NEBRASKA ADMINISTRATIVE CODE › Chapter 2 - RULES AND REGULATIONS GOVERNING NOTICE AND HEARING FOR AGENCY CONTESTED CASES PURSUANT TO THE INTERNATIONAL REGISTRATION PLAN, NEB. REV. STAT. 60-305.02 THROUGH 60-305.17, AND THE ADMINISTRATIVE PROCEDURES ACT, NEB. REV. STAT. 84-913 THROUGH 84-920 › Section 251-2-006 - PREHEARING PROCEDURES

Current through June 17, 2024
006.01
Prehearing
  Conferences and Orders.
A hearing officer designated to conduct a hearing may determine,
	 subject to the Department's rules and regulations, whether a prehearing
	 conference will be conducted. If a prehearing conference is not held, a hearing
	 officer for the hearing may issue a prehearing order, based on the pleadings,
	 to regulate the conduct of the proceedings.
006.01A If a prehearing conference is
  conducted:
006.01A1 The hearing officer shall
  promptly notify the agency of the determination that a prehearing conference
  will be conducted. The agency may assign another hearing officer for the
  prehearing conference; and
006.01A2
  The hearing officer for the prehearing conference shall set the time and place
  of the conference and give reasonable written notice to all parties or their
  representative of record.
006.01A3
  The written notice referred to in subsection
  006.01A2 shall
  include the following:
006.01A3a The names
  and mailing addresses of all parties or their representatives or other persons
  to whom notice is being given by the hearing officers;
006.01A3b The name, official title, mailing
  address, and telephone number of any counsel who has been designated to appear
  for the Department;
006.01A3c The
  official file or reference number, the name of the proceeding and a general
  description of the subject matter of the conference;
006.01A3d A statement of the time, place and
  nature of the prehearing conference;
006.01A3e A statement of the legal authority
  and jurisdiction under which the prehearing conference and the hearing are to
  be held;
006.01A3f The name,
  official title, mailing address, and office telephone number of the hearing
  officer for the prehearing conference;
006.01A3g A statement that a party who fails
  to attend or participate in a prehearing conference, hearing or other state of
  a contested case or who fails to make a good faith effort to comply with a
  prehearing order may be held in default under the Administrative Procedure Act;
  and
006.01A3h Any other matters
  that the hearing officer considers desirable to expedite the
  proceedings.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 251 - NEBRASKA ADMINISTRATIVE CODE › Chapter 2 - RULES AND REGULATIONS GOVERNING NOTICE AND HEARING FOR AGENCY CONTESTED CASES PURSUANT TO THE INTERNATIONAL REGISTRATION PLAN, NEB. REV. STAT. 60-305.02 THROUGH 60-305.17, AND THE ADMINISTRATIVE PROCEDURES ACT, NEB. REV. STAT. 84-913 THROUGH 84-920 › Section 251-2-007 - CONDUCTING A CONTESTED CASE HEARING

Current through June 17, 2024
007.01
Show
  Cause.
The appellant shall show cause why the deficiency determination is
	 erroneous or excessive.
007.02
Order of
  Hearing.
At the discretion of the hearing officer, the hearing may be conducted
	 in the following order:
007.02A
Call to Order.
The hearing shall be
  called to order by the hearing officer, who shall introduce him or herself,
  enter appearances, and state the scope and purpose of the hearing. Any
  preliminary motions, stipulations or agreed orders are entertained and may be
  disposed of by the hearing officer.
007.02B
Opening
  Statement.
Each party may be required to make an opening
  statement at the discretion of the hearing officer. Opening statements shall be
  in the same order as the presentation of evidence.
007.02C
Presentation of
  Evidence.
Documentary evidence may be marked, and where
  appropriate, may be offered by either party, prior to the taking of any
  testimony.
007.02C1
Order.
Evidence will be received in the
  following order:
007.02C1a Evidence is
  presented by the appellant;
007.02C1b Evidence is presented by the
  Department;
007.02C1c Rebuttal
  evidence is presented by the appellant; and
007.02C1d Surrebuttal evidence is presented
  by the respondent.
007.02C2
Witnesses.
With regard to each witness
  who testifies, the following examination may be conducted:
007.02C2a Direct examination conducted by the
  party who calls the witness;
007.02C2b Cross examination by the opposing
  party;
007.02C2c Any Redirect as
  necessary; and
007.02C2d Any
  Recross as necessary.
007.02D
Closing
  Argument.
After the evidence is presented, at the
  discretion of the hearing officer, each party may have the opportunity to make
  a closing argument. Closing argument shall be made in the same order as the
  presentation of evidence. The hearing officer may request that the parties
  present briefs in lieu of closing arguments. The hearing officer shall specify
  the date such briefs shall be received by the Department.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 251 - NEBRASKA ADMINISTRATIVE CODE › Chapter 2 - RULES AND REGULATIONS GOVERNING NOTICE AND HEARING FOR AGENCY CONTESTED CASES PURSUANT TO THE INTERNATIONAL REGISTRATION PLAN, NEB. REV. STAT. 60-305.02 THROUGH 60-305.17, AND THE ADMINISTRATIVE PROCEDURES ACT, NEB. REV. STAT. 84-913 THROUGH 84-920 › Section 251-2-008 - DECISION AND ORDER IN A CONTESTED CASE

Current through June 17, 2024
008.01
Order.
Every decision and order adverse to a party to the proceeding, rendered
	 by the Department in a contested case, shall be in writing or state in the
	 record and shall be accompanied by findings of fact and conclusions of
	 law.
008.02
Order, Contents .
The decision and order should include:
008.02A The name of the agency and the name
  of the proceeding;
008.02B The time
  and place of the hearing;
008.02C
  The names of all parties or their attorneys who entered an appearance at the
  hearing;
008.02D The findings of
  fact consisting of a concise statement of the conclusions upon each contested
  issue of fact;
008.02E The
  conclusions of law consisting of the applications of the controlling law to the
  facts found and the legal results arising therefrom; and
008.02F The order consisting of the action
  taken by the Department as a result of the facts found and the legal
  conclusions arising therefrom.
Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 251 - NEBRASKA ADMINISTRATIVE CODE › Chapter 2 - RULES AND REGULATIONS GOVERNING NOTICE AND HEARING FOR AGENCY CONTESTED CASES PURSUANT TO THE INTERNATIONAL REGISTRATION PLAN, NEB. REV. STAT. 60-305.02 THROUGH 60-305.17, AND THE ADMINISTRATIVE PROCEDURES ACT, NEB. REV. STAT. 84-913 THROUGH 84-920 › Section 251-2-009 - APPEALS

Current through June 17, 2024
009.01
Appeal of Decision
  .
Any person aggrieved by a final decision in a contested case is
	 entitled to a judicial review under the Administrative Procedure Act.
009.02
Filing.
Parties desiring to appeal a Department decision must file a petition
	 for review in the district court of the county where the agency action is taken
	 within thirty (30) days after the service of the final decision by the
	 Director. The thirty-day (30-day) period for appeal commences to run from the
	 date of mailing of the decision and order to the parties or their attorneys of
	 record. Service of the petition and summons must be made in accordance with
	 Nebraska law.
009.03
Appeal Procedures.
Unless otherwise provided by statute, the procedures of
Neb. Rev. Stat.
84-917 govern the procedure for taking
	 an appeal.