Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 350 - Nebraska Department of Revenue, Property Assessment Division
Chapter 90 - Practice and Procedure Regulations
Section 350-90-005 - COMMENCEMENT OF A CONTESTED CASE

Universal Citation: 350 NE Admin Rules and Regs ch 90 ยง 005

Current through September 17, 2024

005.01 A contested case before the Tax Commissioner shall begin with the filing of a petition and request for hearing with the Department of Revenue. The petition is the initial document filed by or with the Department that sets forth a claim and request for action on the part of the Tax Commissioner or Department of Revenue.

005.02 The parties to a contested case shall be the petitioner or person by whom a contested case is brought and the respondent or person against whom a contested case is brought.

005.03 A party may appear on his or her own behalf in a contested case proceeding or may be represented by an attorney or other representative as permitted by law.

005.04 The pleadings in a contested case may include a petition, answer, reply, notice, motion, stipulation, objection, order, or other formal written document filed in a proceeding before an agency. Any pleading filed in a contested case shall meet the following requirements:

005.04A The pleading shall contain a heading specifying the name of the agency and the title or nature of the pleading, shall state material factual allegations and state concisely the action the Tax Commissioner is being requested to take, shall contain the name and address of the petitioner, and shall be signed by the party filing the pleading, or when represented by an attorney, the signature of the attorney. In instances where the Department of Revenue provides a form for the purposes of requesting agency action, the use of that form shall satisfy the above-described requirements.
005.04A(1) Attorneys shall also include their address, telephone number and bar number.

005.04A(2) The initial petition shall also contain the name and address of the respondent.

005.04B All pleadings, with the exception of those for which a form prepared by the Department of Revenue are used, shall be made on white, letter-sized (8 1/2 x 11) paper and shall be legibly type-written, photostatically reproduced, printed or handwritten. If handwritten, a pleading must be written in ink.

005.05 All pleadings shall be timely filed with the Department of Revenue at its official office in Lincoln, Nebraska. Filing may be accomplished by personal delivery or by first class or certified mail and will be received during regular office hours of the agency. For the purposes of these regulations, a filing is considered timely if it bears a U.S. postmark date on or before the date set forth for filing the pleading by statute, regulation, directive or order of the Tax Commissioner or his or her designate.

005.06 The Department of Revenue shall serve a copy of the petition on each respondent listed in the petition personally or by first-class or certified mail. Each respondent who chooses to file a responsive pleading must do so within thirty (30) days from the date of personal service or the date of agency mailing of the petition.

005.07 All pleadings subsequent to the initial petition shall be served by the party filing such pleading upon all attorneys of record or other representatives of record and upon all unrepresented parties. Service shall be made personally or by first-class or certified mail. Written proof of such service shall be filed with the agency.

005.08 Unless state law provides that a hearing is not required, a hearing date shall be set by the Department of Revenue pursuant to statutory requirements. A written notice of the time and place of hearing and the name of the hearing officer, if known, shall be served by the agency upon all attorneys of record or other representatives of record and upon all unrepresented parties. The notice must include proof of such service and will be filed with the Department of Revenue.

005.09 In computing time prescribed or allowed by this regulation, or by any applicable statute in which the method of computing time is not specifically provided, days will be computed by excluding the day of the act or event and including the last day of the period. If the last day of the period falls on a Saturday, Sunday, or state holiday, the period shall include the next working day. For a filing to be considered timely filed, it shall be personally served or mailed bearing a postmark on or before the applicable filing date.

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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