Current through September 17, 2024
602.01 Claim forms
Claim forms can be obtained from any Lottery Game Retailer or
from any office of the Division. Only official claim forms provided by the
Division can be used. A claim form is required to obtain a prize in the
following situations:
602.01A Any
prize over $500 claimed from any of the Division's claim centers.
602.01B The Division may require claim forms
in any other situation.
602.02 Identification of winners
An individual shall provide his or her social security number
if a claim form is required by these regulations.
602.03 A prize claim shall be entered in the
name of an individual person or legal entity. If the prize claimed exceeds five
hundred dollars ($500) the person or entity shall also furnish a tax
identification number, a social security number for individuals and a federal
employer identification number (FEIN) for all other persons.
602.04 A claim may be entered in the name of
an organization only if the organization is a legal entity and possesses a FEIN
issued by the Internal Revenue Service.
602.04A If the Division, a Lottery Game
Retailer, or these regulations require that a claim form be filed, the FEIN
must be shown on the claim form.
602.04B A group, family unit, club, or other
organization which is not a legal entity or which does not possess a FEIN may
file Internal Revenue Service Form 5754 "Statement by Person(s) Receiving
Gambling Winnings," with the Division. The group, family unit, club or other
organization must designate one individual in whose name the claim shall be
entered, will be paid, and will have income tax withholding withdrawn from.
Submission of the above IRS form attributes for tax purposes only to whom
winnings and withholding are attributable.
602.04C A group, family unit, club, or other
organization which is not a legal entity or which does not possess a FEIN and
which does not file IRS Form 5754, shall designate one individual in whose name
the claim shall be entered and that person's social security number shall be
furnished.
602.04C(1) If a claim is
erroneously entered with multiple claimants, and the claimants fail to
designate an individual recipient, or there is lack of agreement with the
designation, the Division may designate one of the claimants as the sole
recipient for the purpose of making payment.
602.04C(2) The claim shall then be considered
as if it were originally entered in the name of the designated individual and
payment of any prize won shall be made to that single individual.
602.04C(3) The payment of the prize to the
designated individual shall relieve the Division of all liability for the
payment of the prize.
602.04D If a claim is entered on behalf of a
legal entity, group, family unit, club or other organization and a prize
payment option is available, the claimant shall determine the sole method of
prize payment for entire group.
602.05 Claim period
All winning instant-win game tickets must be received for
payment as prescribed in these regulations within one hundred eighty (180) days
after the announced end of the game, or of the drawing or event which caused
the ticket to be a winning entry, whichever is later. All winning on-line game
tickets must be claimed by submitting a prize claim to the Nebraska Lottery
within one hundred eighty (180) days after the drawing date.
602.05A In the event that the last day falls
on a Saturday, Sunday, or legal holiday, a claimant may redeem his or her
prize-winning ticket on the next business day.
602.05B Tickets which have been mailed in an
envelope bearing a United States Postal Service postmark on or before the last
day will be deemed to have been submitted on time.
602.05C In accordance with the Soldiers' and
Sailors' Civil Relief Act of 1940, (50 APP U.S.C.A. section 525), any person
while in active military service may claim exemption from the one hundred
eighty (180) day ticket redemption requirement. Such person, however, must
claim his or her winning ticket or share as soon as practicable and in no event
later than one hundred eighty (180) days after discharge from active military
service.
602.06
Conditions of filing claim
The claimant by submitting a claim form agrees to the
following provisions:
602.06A The
discharge of Nebraska, the Department, its officials, officers and employees of
all further liability upon payment of the prize;
602.06B The authorization to use the
claimant's name, town of residence, and amount of prize for publicity purposes
upon award of the prize;
602.06C If
valid claim is not made for a prize payable directly by the lottery by the end
of the period, the unclaimed prize money will be handled in the manner provided
by these regulations.
602.06D A
prize won by a person who purchased or received the winning ticket in violation
of these regulations will be treated as an unclaimed prize under these
regulations.
602.07 The
Division reserves the right to request a claimant of a winning ticket to
disclose the location or person from whom the claimant purchased the
ticket.
602.08 Unclaimed tickets
Any prize which has been won, but which is not claimed
within one hundred eighty (180) days after the announced end of the game shall
be directed according to the discretion of the State Tax
Commissioner.
602.09
Signature on tickets
Unless otherwise provided for in the rules or procedures for
a specific game, the claimant shall sign the ticket in the space provided on
the ticket and complete and sign a claim form provided by the
Division.
602.10 Void
Tickets or Claims
Any ticket purchased or used to claim a prize in violation
of Nebraska or federal law, or purchased in noncompliance with the provisions
of the State Lottery Act, Nebraska Lottery Regulations, game rules or other
rules or directives issued by the Director, Division or State Tax Commissioner
shall be void and may not be used to claim any prize.
602.11 Prize Claim Options Final
If a prize winner is given an option regarding the method of
prize payment, any payment method election becomes final and may not be revoked
upon election by the prize winner. Prize winners are solely responsible for any
tax consequences from their prize payment elections.
