Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 33 - PRACTICE AND PROCEDURE › Section 316-33-001 - SCOPE AND DEFINITIONS

Current through June 17, 2024
001.01 These
				regulations govern practice and procedure for the Nebraska Department of
				Revenue arising from and as required under any law administered, enforced, or
				supervised by the Nebraska Department of Revenue or the Tax Commissioner,
				except where a specific regulation of the Department applies.
001.02 Definitions
The following definitions apply as used throughout Chapter 33
				  of these rules and regulations.
001.02A Charitable Gaming Law means the
				statutory provisions of the Nebraska Bingo Act, the Nebraska County and City
				Lottery Act, the Nebraska Lottery and Raffle Act, the Nebraska Small Lottery
				and Raffle Act, and the Nebraska Pickle Card Lottery Act.
001.02B Claim means a request for a refund or
				credit of any overpayment of tax.
001.02C Claimant means any person that files
				a claim for an overpayment of tax with the Department.
001.02D Contested Case means a proceeding
				before the Department in which the legal rights, duties, or privileges of
				specific parties are required by law or constitutional right to be determined
				after a hearing before the Department.
001.02E Corporation means any corporation and
				any other entity that is taxed as a corporation under the Internal Revenue
				Code.
001.02F Department means the
				Nebraska Department of Revenue.
001.02G Ex Parte Communication means a
				communication as defined in subsection 33-009.01 of these
				regulations.
001.02H Hearing
				Officer means the Tax Commissioner or individual or individuals designated by
				the Tax Commissioner to conduct a hearing, contested case or other proceeding
				pursuant to the Administrative Procedure Act, whether designated as the
				presiding officer, administrative law judge, or some other title
				designation.
001.02I Nonlawyer
				means any person not duly licensed or otherwise authorized to practice law in
				the State of Nebraska. The term also includes any entity or organization not
				authorized to practice law by specific rule of the Nebraska Supreme Court,
				whether or not it employs persons who are licensed to practice law.
001.02J Notice of Hearing means the notice
				issued by the Hearing Officer informing the parties of the date on which the
				hearing on the merits of a contested case will be held.
001.02K Party means the person by or against
				whom a contested case is brought or a person allowed to intervene in a
				contested case.
001.02L Person
				shall be defined in accordance with the statutes governing the tax under
				consideration. If the term is not specifically defined in the statutes
				governing the tax, person means bodies politic and corporate, county officials,
				societies, communities, nonprofit organizations, nonprofit corporations, the
				public generally, individuals, partnerships, limited liability companies, joint
				stock companies, associations and other entities and organizations.
001.02M Petition means the initial document
				filed with the Department that sets forth a request for action, including:
001.02M(1) A written request for
				redetermination of a notice of proposed deficiency determination issued by the
				Department that includes a request for hearing;
001.02M(2) A written request for a
				redetermination of a disapproved application that includes a request for
				hearing;
001.02M(3) A written
				request for a hearing regarding any action initiated by the Department under
				section 33-004 of these regulations;
001.02M(4) A written request to intervene in
				a contested case.
001.02N Petitioner means the taxpayer,
				permitholder, licensee, or applicant, or his or her representative, or
				authorized successor in interest who timely files a petition for a proceeding
				before the Department that contains all the necessary information.
001.02O Practice of law means the application
				of legal principles and judgment with regard to the circumstances or objectives
				of another entity or person which require the knowledge, judgment, and skill of
				a person trained as a lawyer. This includes, but is not limited to, the
				following:
001.02O(1) Giving advice or
				counsel to another entity or person as to the legal rights of that entity or
				person or the legal rights of others for compensation, direct or indirect,
				where a relationship of trust or reliance exists between the party giving such
				advice or counsel and the party to whom it is given;
001.02O(2) Selection, drafting, or
				completion, for another entity or person, of legal documents which affect the
				legal rights of the entity or person;
001.02O(3) Representation of another entity
				or person in a court, in a formal
administrative adjudicative proceeding or other formal
				  dispute resolution process, or in an administrative adjudicative proceeding in
				  which legal pleadings are filed or a record is established as the basis for
				  judicial review;
001.02O(4)
				Negotiation of legal rights or responsibilities on behalf of another entity or
				person; or
001.02O(5) Holding
				oneself out to another as being entitled to practice law as defined
				herein.
001.02P Security
				includes but is not limited to any of the following when supplied in the amount
				and form required by the Department:
001.02P(1) Surety bonds executed by a surety
				company duly licensed and authorized to do business within this
				state;
001.02P(2) Bonds or other
				obligations of the United States, the State of Nebraska, or any city or county
				of the state based upon their actual market value;
001.02P(3) Certificates of deposit issued by
				a bank doing business in this state and insured by the Federal Deposit
				Insurance Corporation in amounts not exceeding the federally insured amount;
				or
001.02P(4) Cash.
001.02Q Tax Commissioner means the
				chief executive officer of the Department.