Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 370 - Nebraska Lottery Regulations
Chapter 200 - Practice and Procedure
Section 370-200-204 - PROCEEDINGS INITIATED BY THE LOTTERY DIVISION

Universal Citation: 370 NE Admin Rules and Regs ch 200 ยง 204

Current through September 17, 2024

204.01 The Division may deny an application for a Lottery Game Retailer's Contract, suspend or terminate such contract, or impose an administrative fine against a Lottery Game Retailer pursuant to the provisions of the Act.

204.02 Violations of the Act and any rule or regulation promulgated pursuant to that Act and breach of any provisions of the contract, if applicable, shall constitute grounds to deny a Lottery Game Retailer's application, or suspend or terminate such contract or to levy an administrative fine against the Lottery Game Retailer.

204.03 Notice of intended denial, suspension or termination

The Division shall give notice to the applicant or contractor of its intention to take administrative action. Notice shall be given by certified mail, return receipt requested, and shall:

204.03A Identify the party and action to be taken;

204.03B Set forth each ground justifying the action to be taken in a manner sufficient to acquaint the party with the basis thereof;

204.03C Be in writing;

204.03D Inform the party that a written petition may be filed with the State Tax Commissioner on or before the tenth (10) day following the mailing date of the Division's notice of its intended administrative action, requesting a redetermination of such intended action through an administrative hearing.

204.04 Administrative fines

The Division may institute proceedings to levy administrative fines against a Lottery Game Retailer for violations of the Act or regulations promulgated under the Act. Such proceedings shall be held in accordance with the provisions for notice and the conduct of administrative hearings contained in these practice and procedure regulations.

204.04A Administrative fines imposed by the State Tax Commissioner may be up to one thousand dollars ($1,000) per violation. Each violation on the part of the Lottery Game Retailer may be the subject of a fine. In imposing such administrative fines, the State Tax Commissioner shall take the following factor into account;
204.04A(1) The severity of the violation; and

204.04A(2) The financial gain derived by the Lottery Game Retailer as a result of the violation.

204.04B Any administrative fines imposed under the Act and these regulations shall be subject to all collection measures available to the Nebraska Department of Revenue on behalf of the State of Nebraska.

204.05 Denial of Application

The Division may institute proceedings to deny an application pursuant to Lottery Regulations 401, 402 and 403.

204.06 Suspension or termination of contract

The Division may institute proceedings to suspend or terminate a Lottery Game Retailer contract or addendum thereto in accordance with Reg 405.

204.07 Final if not protested

If the party does not file a written protest with the State Tax Commissioner on or before the tenth (10) day following the mailing date of the Division's notice to the party of its intent to initiate an administrative action, the Division's intended action shall be considered final.

204.08 Notice of hearing

Upon receipt of a petition requesting a redetermination of the Division's intended administrative action, the Division shall give notice of hearing by certified mail, return receipt requested, to the petitioner identifying the time, date, and place for hearing.

204.09 Petition contents

These rules shall be followed when filing a request for redetermination of the Division's intended administrative action.

204.09A Identify the petitioner;

204.09B Identify the contract the Division has indicated an intent to deny, terminate, or levy an administrative fine;

204.09C Set forth all reasons for believing that the matter under consideration should be redetermined, with facts sufficient to acquaint the State Tax Commissioner of the exact basis thereof;

204.09D Demand the release or action the petitioner is seeking;

204.09E Be in writing, and

204.09F Be signed by the petitioner or a person authorized by the petitioner.

204.10 Filing Date

Petitioner must file a written request for redetermination of the Division's intended administrative action with the State Tax Commissioner on or before the tenth (10) day following the mailing date of the Division's notice to the applicant of its intent to take administrative action.

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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