reglab/statecodes huggingface dataset:
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 29 › Section 316-29-006 - QUALITY JOBS ACT - AGREEMENT

Current through June 17, 2024
006.01 If the project application is approved
				by the Board, the company and the state shall enter into a written agreement,
				which shall be executed on behalf of the state by the Tax
				Commissioner.
006.02 In the
				agreement, the company shall agree to complete the project and the state shall
				designate the approved plans of the company as a project and, in consideration
				of the company's agreement, agree to allow the wage benefit credit as provided
				for in the act.
006.03 The
				application, and all supporting documentation, to the extent approved, shall be
				considered a part of the agreement.
006.04 The agreement shall contain provisions
				to allow the Department of Revenue to verify that the required levels of
				employment have been attained and maintained.
006.05 The agreement shall contain such other
				conditions or requirements for the applicant as established by the Board to
				carry out the purposes of the Act.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 29 › Section 316-29-007 - QUALITY JOBS ACT - WAGE BENEFIT CREDIT

Current through June 17, 2024
007.01 The wage benefit credit shall be
				withheld by the company from the employee's compensation in the normal manner
				for state income tax withholding.
007.01A The
				wage benefit credit may be withheld only when the company exceeds the required
				levels of investment and employment for the year.
007.01B The amount withheld shall not be
				required to be paid over to the state and shall not constitute part of the
				trust fund or be owned by the state.
007.01C The amount withheld shall be paid or
				applied by the company in the manner designated in writing by the employee or
				as jointly agreed to in writing by the employee and the company.
007.01C(1) The company shall design a form
				for the making of the designation or agreement. The company must obtain the
				approval of the Department before using the form.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 29 › Section 316-29-008 - QUALITY JOBS ACT - EMPLOYEES CREDIT

Current through June 17, 2024
008.01 Each employee shall be allowed on his
				or her Nebraska individual income tax return a nonrefundable credit against the
				income tax imposed by the Nebraska Revenue Act.
008.02 The wage benefit credit shall not
				exceed the lesser of the amount withheld or the amount of Nebraska liability on
				the income received from the company.
008.02A
				The Nebraska liability on the income received from the company is (a) the
				income tax liability as shown on the return actually filed, after all other
				nonrefundable credits but before any refundable credits, minus (b) the amount
				that the income tax liability, after all other nonrefundable credits but before
				any refundable credits, would be if the total compensation paid by the company
				in the taxable year were excluded from the adjusted gross income on the
				return.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 29 › Section 316-29-009 - QUALITY JOBS ACT - ALTERNATIVE WAGE BENEFIT CREDIT

Current through June 17, 2024
009.01 If the company has entered into an
				agreement with the state that provides for the alternative wage benefit credit,
				then the company shall receive the wage benefit credit in the manner provided
				in this regulation.
009.02 The wage
				benefit credit shall be paid or applied by the company for company training
				programs, employee benefit programs, educational institution training programs,
				or company workplace safety programs, or any combination thereof, as determined
				by the company.
009.02A Nothing in this
				section shall be construed to limit the right of an employee or employees
				subject to a collective bargaining agreement to negotiate relative to such
				programs.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 29 › Section 316-29-010 - QUALITY JOBS ACT - RECAPTURE

Current through June 17, 2024
010.01 If the company fails either to meet
				the required levels of employment or investment for the project by the end of
				the sixth year after the end of the year the application was filed or to
				utilize such project in a qualified business at or above the required levels of
				employment and investment required in the Quality Jobs Act for the entire
				entitlement period, all or a portion of the wage benefit credit shall be
				recaptured directly by the state from the company or shall be
				disallowed.
010.02 In no event
				shall any wage benefit credit be required to be paid back directly or
				indirectly by the employees, but instead shall be paid to the state by the
				company.
010.03 In the case of a
				company which has failed to meet the required levels within the required time
				period, all wage benefit credits shall be disallowed, and if any have been
				inadvertently received, they shall be paid by the company to the
				state.
010.04 In the case of a
				company which has failed to maintain the project at the required levels of
				employment and investment for the entire entitlement period:
010.04A No wage benefit credits shall be
				allowed, and if already retained by the company, shall be paid to the
				Department of Revenue, for the actual year or years in which the required
				levels of employment or investment were not maintained;
010.04B For wage benefit credits allowed in
				prior years, one-tenth of the credits shall be recaptured from the company for
				each year the required levels of employment or investment were not maintained;
				and
010.04C For wage benefit
				credits for future years, one-tenth of the credits otherwise allowable shall
				not be allowed for each year the required levels of employment or investment
				were not maintained in previous years.
010.04D When the required levels are not
				maintained for more than one year any recapture shall be calculated on the
				allowable credits before any other recapture.
010.04E Any amount paid to the state under
				Reg-29-007.03, or subdivision
				010.04A of this
				regulation shall not counted as either part of the recapture for any other
				subdivision, and as an allowable amount subject to recapture.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 33 - PRACTICE AND PROCEDURE › Section 316-33-002 - CLAIMS FOR REFUND

Current through June 17, 2024
002.01 These rules
				shall be followed when filing a claim for refund.
002.01A Content. The following information
				shall be supplied by a claimant filing a claim with the Tax Commissioner. The
				claim shall:
002.01A(1) Identify the
				claimant;
002.01A(2) State all
				material factual allegations;
002.01A(3) Demand the amount of tax or fee
				requested by the claimant;
002.01A(4) Be in writing and signed by or on
				behalf of the claimant;
002.01A(5)
				Include a request for hearing if one is desired; and
002.01A(6) In the case of a claim for a
				refund of Nebraska sales and consumer's use taxes paid for a pollution control
				facility under the Air and Water Pollution Control Tax Refund Act, the claim
				must be accompanied by the items outlined in Reg 1-084.
002.01A(7) All claims shall be made on white,
				letter sized (8½ x 11) paper and shall be legibly typewritten,
				photostatically reproduced, printed or handwritten. If handwritten, a claim
				must be written in ink.
002.01A(8)
				All claims shall be filed with the Department at its office. Filing may be
				accomplished by personal delivery or mail and will be received during regular
				office hours of the Department.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 33 - PRACTICE AND PROCEDURE › Section 316-33-003 - PETITIONS FOR REDETERMINATION

Current through June 17, 2024
003.01 These rules
				shall be followed when filing a petition for redetermination in response to a
				notice and demand for payment issued pursuant to Neb. Rev. Stat. §
									77-1783.01
				or a notice of proposed deficiency determination.
003.01A Content. This information shall be
				supplied by the petitioner when filing a petition for redetermination with the
				Tax Commissioner. The petition shall:
003.01A(1) Identify the petitioner;
003.01A(2) Identify the notice of proposed
				deficiency determination or the notice and demand for payment the petitioner is
				requesting be redetermined;
003.01A(3) State all material factual
				allegations;
003.01A(4) State
				concisely the action the Department is being requested to take;
003.01A(5) Be in writing and signed by or on
				behalf of the petitioner; and
003.01A(6) Include a request for hearing if
				one is desired.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 33 - PRACTICE AND PROCEDURE › Section 316-33-004 - PROCEEDINGS INITIATED BY THE NEBRASKA DEPARTMENT OF REVENUE

Current through June 17, 2024
004.01 The Department may initiate a
				proceeding against a person who has failed to comply with the tax laws that are
				administered by the Department.
004.02 Revocation of a Sales and Use Tax
				Permit, Lodging Tax Permit, Litter Fee License, or Mechanical Amusement Device
				License
Whenever the holder of a sales and use tax permit, lodging
				  tax permit, litter fee license, or mechanical amusement device license fails to
				  comply with any provision of the sales and use tax portion of the Revenue Act,
				  the Nebraska Visitor's Development Act, the Nebraska Litter Reduction and
				  Recycling Act, or the Mechanical Amusement Device Tax Act, or with any rule or
				  regulation of the Department with regard to these acts, the Department may
				  initiate a hearing to require the permitholder or licensee to show cause why
				  his or her permit or license should not be revoked.
004.02A The Department must give the
				permitholder or licensee at least 20 days' notice prior to the show cause
				hearing. The notice shall be in writing, specifying the time and place of the
				hearing, and shall be sent by mail.
004.02B The Tax Commissioner or any Hearing
				Officer designated by the Tax Commissioner, may examine any books, papers, or
				memoranda bearing upon the matter at issue and require the attendance of any
				permitholder, licensee, or employee of the permitholder or licensee having
				knowledge pertinent to the issue.
004.02C The Tax Commissioner shall make a
				final decision or determination within a reasonable time after the hearing and
				notify the permitholder or licensee of the decision or determination by
				mail.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 33 - PRACTICE AND PROCEDURE › Section 316-33-005 - CONTESTED CASES: GENERAL

Current through June 17, 2024
005.01 A contested
				case begins with the filing of a petition or claim and request for hearing, if
				applicable, with the Department. The petition or claim is the initial document
				filed by or with the Department that sets forth a request for Department
				action.
005.02 The pleadings in a
				contested case may include a petition, claim, notice, motion, stipulation,
				objection or order or other formal written document filed in a proceeding
				before the Department. Any pleading filed in a contested case shall meet the
				following requirements.
005.02A The pleading
				shall contain a heading specifying the Department and the title or nature of
				the pleading, shall state material factual allegations and state concisely the
				action the Department is being requested to take, shall contain the name and
				address of the petitioner or claimant, and shall be signed by the party filing
				the pleading or the party's authorized representative. If applicable, the
				pleading shall include the address, telephone number of the party's authorized
				representative, and, if the representative is an attorney, the representative's
				bar number.
005.02B All pleadings
				shall be made on white, letter sized (8½ x 11) paper and shall be
				legibly typewritten, photostatically reproduced, printed, or handwritten. If
				handwritten, a pleading must be written in ink.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 33 - PRACTICE AND PROCEDURE › Section 316-33-007 - HEARING OFFICER

Current through June 17, 2024
007.01 The Tax
				Commissioner has the authority to delegate to a Hearing Officer or hearing
				officers the functions of conducting a prehearing conference and/or a hearing
				and submitting a recommended decision to the Tax Commissioner.
007.02 A person who has served as an
				investigator, prosecutor, or advocate in a contested case or in its prehearing
				stage may not serve as a Hearing Officer or assist or advise a Hearing Officer
				in the same proceeding except as provided in subsection 007.04.
007.03 A person who is subject to the
				authority, direction, or discretion of one who has served as an investigator,
				prosecutor, or advocate in a contested case or in its prehearing stage may not
				serve as a Hearing Officer or advise a Hearing Officer in the same proceeding
				except as provided in subsection 007.04.
007.04 If all parties consent, a person who
				has served as, or who is subject to the authority, direction, or discretion of
				one who has served as investigator, prosecutor, or advocate in a contested case
				or in its prehearing stage may assist a Hearing Officer in the preparation of
				orders.
007.05 A person who has
				participated in a determination of probable cause or other equivalent
				preliminary determination in a contested case may serve as a Hearing Officer or
				assist or advise a Hearing Officer in the same proceeding.
007.06 A person may continue to serve as a
				Hearing Officer at successive stages of the same contested case.
007.07 Powers and duties
The Hearing Officer has the duty to conduct full, fair and
				  impartial hearings, to take appropriate action to avoid unnecessary delay in
				  the disposition of the proceeding, and to maintain order. He or she shall have
				  the following powers:
007.07A To
				administer oaths and affirmations;
007.07B To issue subpoenas as
				authorized;
007.07C To compel
				discovery and to impose appropriate sanctions for failure to make
				discovery;
007.07D To rule upon
				offers of proof and receive relevant, competent, and probative
				evidence;
007.07E To regulate the
				course of the proceedings in the conduct of the parties and their
				representatives;
007.07F To hold
				prehearing conferences for simplification of the issues, order of hearing,
				settlement of the contested case, or any other proper purposes;
007.07G To consider and rule orally or in
				writing, upon all procedural and other motions appropriate in adjudicative
				proceedings;
007.07H To fix the
				time for holding the record open for additional evidence or for submission of
				briefs;
007.07I To exclude people
				from the hearing;
007.07J To issue
				recommended decisions, rulings, and orders, as appropriate; and
007.07K To order any other action consistent
				with the purpose of the law.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 33 - PRACTICE AND PROCEDURE › Section 316-33-008 - REPRESENTATION

Current through June 17, 2024
008.01 In general
Representation before the Tax Commissioner is governed by the
				  applicable statutes and the decisions of the Nebraska Supreme
				  Court.
008.02 Power of
				attorney
Any person appearing on behalf of a taxpayer as his or her
				  duly authorized representative with regard to any of the laws or programs
				  administered, enforced, or supervised by the Department or the Tax Commissioner
				  must have on file with the Department a Power of Attorney, Form 33, or its
				  legal equivalent. Once a Power of Attorney, Form 33, or its legal equivalent,
				  has been filed with the Department, the Tax Commissioner will presume that it
				  is valid until written notice of its revocation is served.
008.03 Appearances
When the practice of law arises in the resolution of a
				  contested case, only the following individuals shall be allowed to appear on
				  behalf of the petitioner.
008.03A A
				petitioner, claimant, or respondent who is an individual may appear on his or
				her own behalf.
008.03B An
				individual may appear on behalf of the petitioner, claimant, or respondent if
				the individual is admitted to practice law before the Nebraska Supreme
				Court.
008.03C An individual
				admitted to practice law in another United States jurisdiction may appear on
				behalf of the petitioner, claimant, or respondent provided the individual:
008.03C(1) Has not been disbarred or
				suspended from practice in any jurisdiction;
008.03C(2) Has undertaken an association with
				an attorney who is admitted to practice law before the Nebraska Supreme Court,
				who actively participates in the contested case, and who shares responsibility
				for the representation of the petitioner; and
008.03C(3) Files a motion with the Hearing
				Officer requesting he or she be allowed to appear on behalf of the petitioner
				Pro hac vice.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 33 - PRACTICE AND PROCEDURE › Section 316-33-009 - PROHIBITIONS AGAINST EX PARTE COMMUNICATIONS

Current through June 17, 2024
009.01 Ex parte
				communication means an oral or written communication which is not on the record
				in a contested case with respect to which reasonable notice to all parties was
				not given. Ex parte communication shall not include:
009.01A Communications which do not pertain
				to the merits of a contested case;
009.01B Communications required for the
				disposition of ex parte matters as authorized by law;
009.01C Communications in a ratemaking or
				rulemaking proceeding; and
009.01D
				Communications to which all parties have given consent.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 33 - PRACTICE AND PROCEDURE › Section 316-33-010 - INTERVENTION IN A CONTESTED CASE

Current through June 17, 2024
010.01 Intervention
				in a contested case shall be allowed when the following requirements are met.
010.01A A petition for intervention must be
				submitted in writing to the Hearing Officer at least five days before the
				hearing. Copies must be mailed by the petitioner for intervention to all
				parties named in the Hearing Officer's Notice of Hearing;
010.01B A petition must state facts
				demonstrating that the petitioner's legal rights, duties, privileges,
				immunities, or other legal interests may be substantially affected by the
				proceeding or that the petitioner qualifies as an intervenor under any
				provision of law; and
010.01C The
				Hearing Officer must determine that the interests of justice and the orderly
				and prompt conduct of the proceedings will not be impaired by allowing the
				intervention and that the intervention will not violate the rules of
				confidentiality governing the Department unless waived by the person protected
				by the rules.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 33 - PRACTICE AND PROCEDURE › Section 316-33-011 - PREHEARING PROCEDURES

Current through June 17, 2024
011.01 Prehearing
				conferences and orders
A hearing officer designated to conduct a hearing may
				  determine, subject to the Department's regulations, whether a prehearing
				  conference will be conducted. If a prehearing conference is not held, the
				  Hearing Officer may issue a prehearing order, based on the pleadings, to
				  regulate the conduct of the proceedings.
011.01A If a prehearing conference is
				conducted,
011.01A(1) The Hearing Officer
				shall promptly notify the Department and the petitioner or claimant of the
				determination that a prehearing conference will be conducted. The Department
				may assign another Hearing Officer for the prehearing conference.
011.01A(2) The Hearing Officer for the
				prehearing conference shall set the time and place of the prehearing conference
				and give reasonable written notice to all parties and to all persons who have
				filed written petitions to intervene in the matter. The notice shall include
				the following:
011.01A(2)(a) The names and
				mailing addresses of all parties and other persons to whom notice is being
				given by the Hearing Officer;
011.01A(2)(b) The name, official title,
				mailing address, and telephone number of any counsel or employee who has been
				designated to appear for the Department;
011.01A(2)(c) The official docket or other
				reference number, the name of the proceeding, and a general description of the
				subject matter;
011.01A(2)(d) A
				statement of the time, place, and nature of the prehearing
				conference;
011.01A(2)(e) A
				statement of the legal authority and jurisdiction under which the prehearing
				conference and the hearing are to be held;
011.01A(2)(f) The name, official title, and
				telephone number of the Hearing Officer for the prehearing
				conference;
011.01A(2)(g) A
				statement that a party who fails to attend or participate in a prehearing
				conference, hearing, or other stage 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
011.01A(2)(h) Any other matters that the
				Hearing Officer considers desirable to expedite the proceedings.
011.01A(3) The Department shall
				give notice to other persons entitled to notice.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 33 - PRACTICE AND PROCEDURE › Section 316-33-013 - BURDEN OF PROOF

Current through June 17, 2024
013.01 The burden of
				proof in any proceeding shall be on the permitholder, petitioner, or claimant
				except for the following issues where the burden of proof is on the Tax
				Commissioner:
013.01A Whether the petitioner
				is guilty of fraud with attempt to evade tax.
013.01B Whether the petitioner is liable as
				the transferee of property of a taxpayer. The burden of proof on the issue of
				the transferor's liability remains with the petitioner.
013.01C Whether the petitioner is liable for
				any increase in a proposed deficiency determination which is asserted after a
				notice of proposed deficiency determination was mailed and after a protest
				petition under section
				77-2778,
				R.S.Supp., 2008 was filed. The burden of proof on issues relating to increases
				resulting from changes or corrections of federal taxable income reportable
				under Section
				77-2775,
				R.S. Supp., 2008, remains with the petitioner if the Tax Commissioner had no
				notice of the federal change when the notice of proposed deficiency
				determination was mailed.
013.01D
				Whether the petitioner is liable for any penalty imposed under subsection (7)
				or (8) of section
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 33 - PRACTICE AND PROCEDURE › Section 316-33-014 - DETERMINATION BY THE TAX COMMISSIONER

Current through June 17, 2024
014.01 The Tax
				Commissioner may utilize the Department's experience, technical competence and
				specialized knowledge in the evaluation of the evidence presented to him or
				her.
014.02 Every decision and
				order adverse to a party to the proceeding, rendered by an agency in a
				contested case, shall be in writing or stated in the record and shall be
				accompanied by findings of fact and conclusions of law.
014.03 The Tax Commissioner's decision and
				order should include:
014.03A The
				Department's name and the name of the proceeding;
014.03B The time and place of the
				hearing;
014.03C The names of all
				parties and any representative who entered an appearance on behalf of a party
				at the hearing;
014.03D The
				findings of fact, consisting of a concise statement of the conclusions upon
				each contested issue of fact;
014.03E The conclusions of law consisting of
				the applications of the controlling law to the facts found and the legal
				results arising from the law and facts; and
014.03F The order consisting of the action
				taken by the Department as a result of the facts found and the legal
				conclusions arising from the law and facts.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 33 - PRACTICE AND PROCEDURE › Section 316-33-015 - APPEALS

Current through June 17, 2024
015.01 Any person aggrieved by a final
				decision in a contested case is entitled to judicial review under the
				Administrative Procedure Act or to resort to such other means of review as may
				be provided by law.
015.02 Parties
				desiring to appeal a final order of the Tax Commissioner must file a petition
				for review in the appropriate district court within 30 days after the service
				of the final order of the Tax Commissioner. The period for appeal commences to
				run from the date of service of the notification of a determination by the Tax
				Commissioner to the parties or their attorneys of record. Service of the
				petition and summons must be made in accordance with Nebraska law.
015.02A Except as provided in subsections
				015.02B and
				015.02C, parties
				desiring to appeal a final order must file the petition for review in the
				district court of the county where the action was taken.
015.02B Except as provided in subsection
				015.02C, parties
				desiring to appeal a final order of the Tax Commissioner issued under the
				Revenue Act must file the petition for review in the district court of
				Lancaster County.
015.02C Parties
				desiring to appeal a final order of the Tax Commissioner denying an income tax
				refund claim may file the petition for review in the district court where the
				taxpayer resides or the district court of Lancaster County.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 34 - PRACTICE AND PROCEDURES GOVERNING DECLARATORY ORDERS › Section 316-34-001 - SCOPE AND DEFINITIONS

Current through June 17, 2024
001.01 Scope of this Chapter
This Chapter of these regulations is to be used only by
				  persons seeking issuance of a declaratory order by the
				  Department.
001.02
				Definitions
As used in this Chapter:
001.02A Applicability means the relation of
				the law or action to the person, property, or state of facts, or its relevance
				under the circumstances given. It may include such questions as whether the law
				or action applies at all, to whom it applies, when it applies, how it applies,
				or which law or action applies.
001.02B Authorized representative means a
				person who is authorized by the petitioner, or any party to represent the
				petitioner, or any party for purposes of the declaratory order proceeding
				consistent with the requirements of Chapter 33, Article 8 of these
				regulations.
001.02C Declaratory
				order proceeding means a proceeding initiated by a petitioner seeking issuance
				of a binding order by the Department as to the applicability of specified
				circumstances to a law or action that is within the primary jurisdiction of the
				Department.
001.02D Department
				means the Nebraska Department of Revenue.
001.02E Hearing Officer means the Tax
				Commissioner or individual or individuals designated by the Tax Commissioner to
				conduct a declaratory order proceeding pursuant to the Administrative Procedure
				Act.
001.02F Law or action means a
				statute, regulation, revenue ruling, or order of the Tax
				Commissioner.
001.02G Necessary
				party means a person who or an entity which has a specific interest in the
				applicability of the law or action, as distinguished from a general interest,
				such as may be the concern of the public at large. A necessary party is one
				which is, or would be affected, in a legally cognizable way if the Department
				issues a declaratory order regarding the uncertainty sought to be
				resolved.
001.02H Party means the
				petitioner, the Department, any necessary party, and any other person allowed
				to intervene in the declaratory order proceeding.
001.02I 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.
001.02J
				Petition means a written request for a declaratory order filed in accordance
				with section 003 of this Chapter.
001.02K Petitioner means a person who files a
				petition for a declaratory order proceeding before the Department that contains
				all the necessary information.
001.02L Tax Commissioner means the chief
				executive officer of the Department.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 34 - PRACTICE AND PROCEDURES GOVERNING DECLARATORY ORDERS › Section 316-34-002 - PETITION FOR DECLARATORY ORDER

Current through June 17, 2024
002.01 Who May File
Any person may petition the Department to issue a declaratory
				  order as to the applicability to specified circumstances of a law or action
				  which is within the primary jurisdiction of the Department.
002.02 When Declaratory Orders Are
				Appropriate
A declaratory order may be requested on the applicability of
				  a law or action enforced by the Department. A declaratory order may be
				  requested only on the applicability of existing laws or actions. A declaratory
				  order may be requested to obtain an analysis of proposed conduct, not to obtain
				  an analysis of conduct that has already occurred.
002.03 When Declaratory Orders Are
				Inappropriate
The Department shall not issue a declaratory order
				  where:
002.03A The petition requests a
				declaratory order on a matter that is outside the scope of the authority of the
				Department;
002.03B The petition
				requests review or appeal of a decision made by the Department in a contested
				case;
002.03C The petition requests
				a declaratory order on the effect of past conduct;
002.03D An investigation for purposes of a
				formal adjudication, a contested case, or a petition to issue, amend, or repeal
				regulations is pending before the Department involving the petitioner on
				substantially the same or similar facts or issues raised in the
				petition;
002.03E The petition
				seeks a declaratory order that a statute, rule, regulation, or revenue ruling
				is unconstitutional or invalid;
002.03F The issue raised in the petition has
				been settled by a change in circumstances or other means;
002.03G A declaratory order would
				substantially prejudice the rights of a necessary party who does not consent in
				writing to a declaratory order proceeding;
002.03H A declaratory order would not resolve
				the controversy or uncertainty; or
002.03I The question posed or facts presented
				are insufficiently specific, overly broad, or are otherwise
				inappropriate.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 34 - PRACTICE AND PROCEDURES GOVERNING DECLARATORY ORDERS › Section 316-34-003 - DISPOSITION OF THE PETITION

Current through June 17, 2024
003.01 Generally
The Tax Commissioner may consider the petition or delegate
				  the matter to a designated Hearing Officer to consider and recommend a decision
				  to the Tax Commissioner. In considering the petition, the Tax Commissioner or
				  Hearing Officer may do one or more of the following:
003.01A Require that additional information
				be submitted before the petition will be further considered;
003.01B Require the petitioner to provide
				notice to persons or entities who may be necessary parties that a request for a
				declaratory order has been filed with the Department;
003.01C Schedule a date, time, and location
				at which the petitioner and any other parties to the proceeding may make an
				oral argument on the petition;
003.01D Consider the petition and any
				attachments without oral argument.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 34 - PRACTICE AND PROCEDURES GOVERNING DECLARATORY ORDERS › Section 316-34-004 - INTERVENTION IN DECLARATORY ORDER PROCEEDING

Current through June 17, 2024
004.01 Intervention by any person or entity
				in a declaratory order proceeding shall be allowed if:
004.01A A petition for intervention is
				submitted in writing to the Department. Copies must be mailed to all parties to
				the proceeding.
004.01B The
				contents of the petition are as specified in subsection 004.02 of this
				regulation.
004.01C The Hearing
				Officer determines that the interests of justice and the orderly and prompt
				conduct of the proceedings will not be impaired by the intervention.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 34 - PRACTICE AND PROCEDURES GOVERNING DECLARATORY ORDERS › Section 316-34-005 - DECLARATORY ORDER PROCEEDINGS

Current through June 17, 2024
005.01 Oral Argument, When
Any party may submit a motion for oral argument to the
				  Hearing Officer. If an opportunity for oral argument is granted, then argument
				  shall be scheduled to be conducted no more than 45 days after the petition was
				  filed. The petitioner and all other parties shall be served by the Department
				  with notice of the date, time, and location for oral argument. The Department
				  shall provide all parties with notice of the proceeding not less than seven
				  days in advance of the scheduled date. Service shall be made by certified mail,
				  return receipt requested.
005.02 Oral Argument, Procedure
Oral argument will be made before the Hearing Officer. The
				  Hearing Officer shall control the proceeding and shall:
005.02A Identify the proceeding, introduce
				himself or herself, and identify each party for the record;
005.02B Hear the oral arguments of the
				petitioner, Department, intervenors, and necessary parties; and
005.02C Close the proceedings.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 34 - PRACTICE AND PROCEDURES GOVERNING DECLARATORY ORDERS › Section 316-34-006 - ISSUANCE OF DECLARATORY ORDER

Current through June 17, 2024
006.01 The Tax Commissioner shall issue his
				or her declaratory order within 60 days after the date the petition was
				filed.
006.02 The declaratory order
				shall be in writing and include the following:
006.02A The names of all parties to the
				proceeding;
006.02B The facts upon
				which the order is based;
006.02C
				The statute, rule, regulation, revenue ruling, or order at issue in the
				matter;
006.02D The Tax
				Commissioner's conclusions as to the applicability of the law or action to the
				facts;
006.02E The Tax
				Commissioner's conclusions as to the legal effect or result of applying the law
				or action to the facts; and
006.02F
				The reasons relied upon by the Tax Commissioner to support his or her
				conclusions.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 34 - PRACTICE AND PROCEDURES GOVERNING DECLARATORY ORDERS › Section 316-34-007 - APPEAL

Current through June 17, 2024
007.01 A declaratory order may be appealed in
				the manner provided for review of contested cases by the Administrative
				Procedure Act.
007.02 Parties
				desiring to appeal a declaratory order of the Tax Commissioner must file a
				petition for review in the appropriate district court within 30 days after the
				service of the declaratory order of the Tax Commissioner. The period for appeal
				commences to run from the date of service of the notification of the
				declaratory order the Tax Commissioner to the parties or their attorneys of
				record. Service of the petition and summons must be made in accordance with
				Nebraska law.
007.02A Except as provided in
				subsection
				015.02B, parties
				desiring to appeal a declaratory order must file the petition for review in the
				district court of the county where the action was taken.
007.02B Parties desiring to appeal a
				declaratory order of the Tax Commissioner issued under the Revenue Act must
				file the petition for review in the district court of Lancaster
				County.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › BINGO › Section 316-35-200 - SCOPE AND DEFINITIONS

Current through June 17, 2024
200.01 Bingo,
				  Lottery, Raffle and Lottery by Pickle Card Regulations 35-200 through 35-222
				  are adopted to carry out the provisions of the Nebraska Bingo Act.
200.01A For purposes of the Nebraska Bingo
				  Regulations, unless the context otherwise requires, the definitions found in
				  this regulation and sections
				  9-204 to
				  9-225.01
				  of the Nebraska Bingo Act shall be used.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › BINGO › Section 316-35-201 - QUALIFICATION FOR LICENSE TO CONDUCT BINGO

Current through June 17, 2024
201.01 Any nonprofit
				  organization, volunteer fire company, or volunteer first-aid, rescue,
				  ambulance, or emergency squad applying for a bingo license shall be
				  incorporated in this state as a nonprofit corporation or organized or
				  established in this state as a religious or nonprofit organization.
201.01A An organization incorporated in a
				  foreign state holding a certificate of authority to conduct affairs in Nebraska
				  is not considered to be incorporated in Nebraska and shall not qualify for a
				  license.
201.01B A corporation
				  incorporated in a foreign state which has domesticated in this state shall not
				  be considered incorporated in Nebraska and shall not qualify for a
				  license.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › BINGO › Section 316-35-203 - LAWFUL PURPOSE

Current through June 17, 2024
203.01 A licensed or
				  previously licensed organization shall spend its bingo profits solely for
				  lawful purposes.
203.01A For purposes of this
				  regulation, bingo profits means the gross receipts collected from one or more
				  bingo games, less reasonable sums necessarily and actually expended for prizes,
				  taxes, license fees, bingo equipment, the cost of renting or leasing a premises
				  for the conduct of bingo, and other allowable expenses.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › BINGO › Section 316-35-204 - UTILIZATION OF FUNDS MEMBER; LICENSING REQUIREMENTS AND DUTIES

Current through June 17, 2024
204.01 Each licensed
				  organization must have at least one of its members licensed as a utilization of
				  funds member. To be eligible for a utilization of funds member license, an
				  individual must have been an active and bona fide member of the organization
				  for at least one year prior to applying for the license.
204.01A If a licensed organization can
				  provide evidence that the one-year membership requirement will impose an undue
				  hardship, the Department may waive such requirement. An officer of the licensed
				  organization must provide a written explanation of the nature of the hardship
				  with the utilization of funds member's license application.
204.01B An individual may act as a
				  utilization of funds member for more than one gaming activity of a licensed
				  organization by paying only one licensing fee per licensing period.
204.01C An individual may be licensed as a
				  utilization of funds member for more than one licensed organization by applying
				  for a separate license for each organization and paying a separate licensing
				  fee for each organization.
204.01D
				  A utilization of funds member may also be designated by a licensed organization
				  to serve as the bingo chairperson or alternate bingo chairperson; however, a
				  utilization of funds member may not be licensed as a gaming manager for any
				  licensed organization or hold any other type of license issued under the
				  Nebraska Bingo Act, the Nebraska Lottery and Raffle Act, or the Nebraska Pickle
				  Card Lottery Act.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › BINGO › Section 316-35-205 - BINGO CHAIRPERSON AND ALTERNATE BINGO CHAIRPERSON; RESPONSIBILITIES AND DUTIES

Current through June 17, 2024
205.01 Each licensed
				  organization must designate one bona fide and active member of the organization
				  to be its bingo chairperson. The licensed organization may also designate up to
				  three additional members, as defined in Regulation 35-200.15, to serve as
				  alternate bingo chairpersons.
205.01A A bingo
				  chairperson or alternate bingo chairperson may also be licensed as the
				  organization's utilization of funds member; however, a bingo chairperson or
				  alternate bingo chairperson may not be licensed as a gaming manager for any
				  licensed organization.
205.01B A
				  Class I bingo licensee must have at least one bingo chairperson or alternate
				  bingo chairperson present for the duration of each bingo occasion, including
				  limited period bingo occasions, which the licensed organization
				  conducts.
205.01C The presence of a
				  bingo chairperson or alternate bingo chairperson at a Class II bingo occasion
				  is optional. A Class II bingo licensee is required to have a gaming manager
				  present for the duration of each bingo occasion. A Class II bingo licensee's
				  bingo chairperson or alternate bingo chairperson may substitute for its gaming
				  manager only in an emergency situation.
205.01D In the case of a co-sponsored bingo
				  occasion, each co-sponsoring licensed organization must have at least one bingo
				  chairperson, alternate bingo chairperson, or gaming manager present for the
				  duration of each bingo occasion.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › BINGO › Section 316-35-206 - GAMING MANAGER; LICENSING REQUIREMENTS AND DUTIES

Current through June 17, 2024
206.01 A Class II
				  bingo licensee must license at least one individual to serve as its gaming
				  manager. This individual is not required to be a member of the licensed
				  organization. The licensed gaming manager shall be the individual responsible
				  for the conduct of all gaming activities at each bingo occasion of the licensed
				  organization.
206.01A An individual may be
				  licensed as a gaming manager for more than one licensed organization, but must
				  obtain a separate gaming manager's license for each organization. A separate
				  license application and license fee is required for the individual, from each
				  organization for which he or she is seeking a gaming manager's
				  license.
206.01B A gaming manager
				  cannot be designated as a bingo chairperson or alternate bingo chairperson for
				  any licensed organization, or hold any other type of license issued pursuant to
				  the Nebraska Bingo Act, the Nebraska Pickle Card Lottery Act, or the Nebraska
				  Lottery and Raffle Act.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › BINGO › Section 316-35-207 - BINGO AND CONCESSION WORKERS; REQUIREMENTS, RESTRICTIONS, AND COMPENSATION

Current through June 17, 2024
207.01 Bingo
				  workers, other than the bingo chairperson and alternate bingo chairpersons, are
				  not required to be members of the licensed organization conducting the bingo
				  occasion; however, all bingo workers, whether working at a regular, limited
				  period, or restricted limited period bingo occasion, must be at least 18 years
				  of age.
207.01A For purposes of this
				  regulation, bingo worker shall mean and include:
207.01A(1) The bingo chairperson, alternate
				  bingo chairperson(s), and gaming manager(s);
207.01A(2) An individual typically referred
				  to as the caller, who operates the bingo ball selection device and announces to
				  the bingo players the number and letter of the balls selected;
207.01A(3) An individual typically referred
				  to as the cashier, who sells and distributes bingo cards to the bingo
				  players;
207.01A(4) An individual
				  typically referred to as a floor worker who:
207.01A(4)(a) Monitors bingo players during
				  the course of a bingo occasion by walking the floor;;
207.01A(4)(b) Sells special bingo cards on
				  the floor to the players;
207.01A(4)(c) Verifies the numbers and
				  winning pattern(s) on bingo cards; and
207.01A(4)(d) Pays bingo winners the
				  appropriate prize; and
207.01A(5) An individual typically referred
				  to as a pickle card seller, who sells or redeems individual pickle cards, or
				  reconciles the inventory of pickle cards at a bingo occasion.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › BINGO › Section 316-35-208 - BINGO PREMISES

Current through June 17, 2024
208.01 Regardless of
				  the number of licensed organizations authorized to hold bingo occasions within
				  a single structure, building, or aboard a railroad coach car of a dinner or
				  excursion train, not more than two regular bingo occasions per calendar week
				  may be held within the same structure or building or aboard the same dinner or
				  excursion train. For purposes of this regulation, calendar week shall mean
				  12:01 a.m. Sunday to 12:00 midnight Saturday.
208.01A No more than four limited period
				  bingo occasions with an aggregate of no more than 12 days per 12-month period
				  and no more than two special event bingo occasions with an aggregate of no more
				  than fourteen days per calendar year may be held within a single
				  premises.
208.01B Limited period
				  bingo occasions and special event bingo occasions shall not count against the
				  number of regular bingo occasions allowed within a premises per calendar
				  week.
208.01C Nothing in this
				  regulation shall prohibit the Department from authorizing the use of a premises
				  for the conduct of bingo more than two times per calendar week in the event
				  that a licensed organization has requested and been granted permission to
				  reschedule a bingo occasion canceled due to an act of God.