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

Universal Citation: 316 NE Admin Rules and Regs ch 34 ยง 004

Current through March 20, 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.

004.02 The petition for intervention must be submitted to the Department in writing on white, 81/2 by 11 inch paper. In addition to the requirements of section 002.05 of these regulations, the petition must include:

004.02A The law or action that may apply to or effect the person or fact at issue in the matter.

004.02B A statement of facts sufficient to show the intervenor's interest;

004.02C A statement of facts which demonstrate that the intervenor's legal rights, duties, privileges, immunities, or other legal interests may be substantially affected by the proceeding or that the intervenor may intervene pursuant to a provision of law;

004.02D All legal and factual contentions asserted by the petitioner;

004.02E A statement of the specific relief requested by the intervenor.

004.03 The Department may invite any person to file a petition for intervention.

004.04 Except as provided in subsection 004.05 of these regulations, the Hearing Officer shall grant a petition for intervention if the requirements of subsections 004.01 and 004.02 of this section are satisfied.

004.05 The Hearing Officer shall deny a petition for intervention if the interests of justice or the orderly and prompt conduct of the proceedings would be impaired by allowing the intervention.

004.06 The Hearing Officer's decision to grant or deny a petition for intervention shall be in writing and served upon all parties.

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