United States — Nebraska
§ 9-811. Exemption from occupation tax.
1 provisions
Lottery games under the State Lottery Act are exempt from local or occupation taxes imposed by political subdivisions.
Act or statute Open & Chat
United States — Nebraska Statutes
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United States — Nebraska
§ 9-811.01. Lottery Investigation Petty Cash Fund; establishment; use; investment; Tax Commissioner; department; duties; records and reports.
1 provisions
This provision sets up rules for a Lottery Investigation Petty Cash Fund, including who may request it, who approves it, how much it may hold, and required reporting, recordkeeping, audit, and investment handling.
Act or statute Open & ChatUnited States — Nebraska
§ 9-812. State Lottery Operation Trust Fund; State Lottery Operation Cash Fund; State Lottery Prize Trust Fund; created; transfers; investment; unclaimed prize money; use.
1 provisions
This provision directs how Nebraska lottery money must be credited, transferred, invested, and later used, including minimum prize funding and rules for unclaimed prize money.
Act or statute Open & ChatUnited States — Nebraska
§ 9-813. Lottery game retailer; Tax Commissioner; powers and duties; deposit of funds; liability for tickets.
1 provisions
The Tax Commissioner can require lottery game retailers to deposit ticket-sale money and file reports, and retailers are liable for unsold tickets or related funds on demand.
Act or statute Open & ChatUnited States — Nebraska
§ 9-814. Prohibited acts; violations; penalties.
1 provisions
This provision makes several lottery-related acts misdemeanors or felonies, including mishandling ticket-sale money, selling to under-19 buyers, selling without a valid contract, pricing tickets contrary to the division’s price, releasing background-check information without consent, altering tickets to defraud, and fa
Act or statute Open & ChatUnited States — Nebraska
§ 9-816. Conflicts of interest; enumerated; compliance with other laws; violation; removal from office.
1 provisions
This section bars the Tax Commissioner, the director, division employees, and their immediate families from certain financial interests and gift-related conduct, and requires division officials to follow applicable ethics, conflict-of-interest, and financial-disclosure laws.
Act or statute Open & ChatUnited States — Nebraska
§ 9-817. Director and employees of the division; investigatory and enforcement powers; application to district court; contempt.
1 provisions
The director and authorized division employees may investigate records, administer oaths, examine people under oath, and issue subpoenas; the director may seek a court order if someone refuses to comply.
Act or statute Open & ChatUnited States — Nebraska
§ 9-818. Attorney General and other law enforcement authority; powers and duties.
1 provisions
The Tax Commissioner or director may confer with the Attorney General, and the Attorney General or other law enforcement authority must investigate reported violations and start appropriate proceedings without delay when requested by the director with the Tax Commissioner’s approval.
Act or statute Open & ChatUnited States — Nebraska
§ 9-819. Lottery administration; hearings; rules and regulations; director; Tax Commissioner; duties; exempt from Administrative Procedure Act.
1 provisions
The director must prepare lottery rules for the Tax Commissioner, and the Tax Commissioner must hold a public hearing before adopting, changing, or repealing those rules.
Regulation Open & ChatUnited States — Nebraska
§ 9-820. Contracts awarded by Tax Commissioner; notices of hearings; orders and decisions; delivery.
1 provisions
Notices of hearings and copies of related orders and decisions must be mailed to the appropriate party’s address of record.
Decision Open & ChatUnited States — Nebraska
§ 9-821. District court of Lancaster County; jurisdiction; appeal.
1 provisions
The district court of Lancaster County has exclusive original jurisdiction over certain non-criminal proceedings, and a party seeking review of a Tax Commissioner order or decision must appeal there within 30 days.
Act or statute Open & ChatUnited States — Nebraska
§ 9-822. Books and records; requirements.
1 provisions
The director must keep books and records that accurately and fairly reflect lottery game transactions.
Act or statute Open & ChatUnited States — Nebraska
§ 9-823. Rules and regulations; enumerated; Tax Commissioner; duties.
1 provisions
The Tax Commissioner must issue lottery rules, and those rules must cover listed lottery-game, prize, sales, drawing, advertising, and security requirements.
Regulation Open & ChatUnited States — Nebraska
§ 9-824. Lottery game retailer; contract with division; considerations.
1 provisions
People may not sell lottery tickets unless they have first contracted with the division as a lottery game retailer, except that onsite employees of a lottery game retailer may sell lottery tickets.
Act or statute Open & ChatUnited States — Nebraska
§ 9-825. Lottery game retailer; division; sale of tickets; when.
1 provisions
A lottery game retailer generally may not operate only to sell tickets, but the director or Tax Commissioner can issue a temporary contract for special-event ticket sales. The division and its employees are not barred from selling tickets to the public.
Act or statute Open & ChatUnited States — Nebraska
§ 9-826. Lottery game retailer; award of contract; director; findings required.
1 provisions
A contract to operate as a lottery game retailer may be awarded only if the director finds the applicant meets listed eligibility conditions.
Act or statute Open & ChatUnited States — Nebraska
§ 9-827. Lottery game retailer; cooperation with director; termination of contract.
1 provisions
A lottery game retailer must cooperate with the director when asked, including by using specified promotional and informational materials.
Act or statute Open & ChatUnited States — Nebraska
§ 9-828. Director; powers relating to contracts and fees.
1 provisions
The director may contract with lottery game retailers and may require an initial application fee, an annual fee, or both, subject to rules and regulations.
Act or statute Open & ChatUnited States — Nebraska
§ 9-829. Ticket sales; restrictions.
1 provisions
A lottery game retailer may sell tickets only on the contract-stated premises and may not sell tickets by telephone or mail or extend credit for ticket purchases.
Act or statute Open & ChatUnited States — Nebraska
§ 9-830. Lottery game retailer; bond; requirements.
1 provisions
The director may require lottery game retailers to post a bond. If a bond is canceled, the retailer must file a new bond in time, and the bond cannot be canceled on less than 30 days' written notice to the director.
Act or statute Open & Chat