Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 350 - Nebraska Department of Revenue, Property Assessment Division
Chapter 90 - Practice and Procedure Regulations
Section 350-90-003 - PROHIBITIONS AGAINST EX PARTE COMMUNICATIONS
Universal Citation: 350 NE Admin Rules and Regs ch 90 ยง 003
Current through March 20, 2024
003.01 Prohibitions; when applicable
The prohibitions found in this section shall apply beginning at the time notice for hearing is given.
003.02 Prohibitions; to whom applicable
003.02A Parties and public. No party in a
contested case or other person outside the Department having an interest in the
contested case shall make or knowingly cause to be made an ex parte
communication to the Tax Commissioner, hearing officer or Department employee
who is or may reasonably be expected to be involved in the decision making
process of the contested case.
003.02B Persons in decision making roles. The
Tax Commissioner, hearing officer, or Department employee who is or may
reasonably be expected to be involved in the decision making process of the
contested case shall not make or knowingly cause to be made an ex parte
communication to any party in a contested case or other person outside the
Department having an interest in the contested case.
003.02C Investigators. Neither the Tax
Commissioner nor 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, the Tax Commissioner or employee of the
Department who is or may reasonably be expected to be involved in the decision
making process of the contested case.
003.03 Disclosure of contacts
The Tax Commissioner, hearing officer or Department employee who is or may reasonably be expected to be involved in the decision making process of the contested case who receives or who makes or knowingly causes to be made an ex parte communication shall file in the record of the contested case:
003.03A All such written
communications;
003.03B Memoranda
stating the substance of all such oral communications; and
003.03C All written responses and memoranda
stating the substance of all oral responses to all the ex parte
communications.
003.03D The filing
shall be made within two working days of the receipt or making of the ex parte
communication. Notice of the filing, with an opportunity to respond, shall be
given to all parties of record.
003.03E Filing and notice of filing shall not
be considered on the record and reasonable notice for purposes of the
definition of ex parte communication.
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