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

Universal Citation: 316 NE Admin Rules and Regs ch 33 ยง 001

Current through March 20, 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.

Disclaimer: These regulations may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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