Nebraska Administrative Code

TITLE 298 - NEBRASKA REAL PROPERTY APPRAISER BOARD CHAPTER 3 - RECIPROCITY AND TEMPORARY REAL PROPERTY APPRAISER CREDENTIAL 001 RECIPROCITY This Section applies to individuals currently credentialed in another jurisdiction who wish to obtain a non-temporary Nebraska credential. T…

TITLE 298 NAC - NEBRASKA REAL PROPERTY APPRAISER BOARD CHAPTER 4 - RENEWAL OF REAL PROPERTY APPRAISER CREDENTIAL 001 CONTINUING EDUCATION Every credential holder other than a temporary credential holder must satisfactorily complete no fewer than twenty-eight hours of approved con…

TITLE 298 NAC - NEBRASKA REAL PROPERTY APPRAISER BOARD CHAPTER 5 - REAL PROPERTY APPRAISER INACTIVE STATUS 001 Every credential holder other than a holder of a temporary credential may request that his or her credential be placed on inactive status for a period not to exceed two …

TITLE 298 NAC - NEBRASKA REAL PROPERTY APPRAISER BOARD CHAPTER 6 - EDUCATION PROVIDER ACTIVITY REQUIREMENTS 001 GENERAL 001.01 The Board may at any time conduct an audit of any approved education activity to verify that the activity is being conducted in accordance with the Act a…

TITLE 298 NAC - NEBRASKA REAL PROPERTY APPRAISER BOARD CHAPTER 7 - APPRAISAL MANAGEMENT COMPANY REGISTRATION 001 APPLICATION To qualify for registration as an appraisal management company, an applicant must comply with all of the provisions of the AMC Act and this Title relating …

TITLE 298 NAC - NEBRASKA REAL PROPERTY APPRAISER BOARD CHAPTER 8 - INVESTIGATIONS AND DISCIPLINARY PROCEEDINGS 001 GENERAL 001.01 The Board will not enter into disputes that solely concern the valuation of any property. 001.02 Except for those filed by the Board, all grievances s…

Title 299 - NEBRASKA REAL ESTATE COMMISSION Chapter 1 - LICENSES; APPLICATIONS; TERMS, DEFINED; EXAMINATIONS; SURRENDER, SUSPENSION OR REVOCATION; RENEWAL; CANCELLATION; REINSTATEMENT; TRANSFER OF LICENSE. 001 All applications for real estate broker's or salesperson’s original li…

Title 299 - NEBRASKA REAL ESTATE COMMISSION Chapter 2 - BUSINESS PRACTICES; EMPLOYMENT OF SALESPERSON OR ASSOCIATE BROKER; ADVERTISING; SOLICITING LISTINGS OR REPRESENTATION; TRANSMISSION OF WRITTEN OFFERS TO OWNER; CLOSING REAL ESTATE TRANSACTIONS; GOOD FUNDS; REPRESENTING ANOTH…

Title 299 - NEBRASKA REAL ESTATE COMMISSION Chapter 3 - RECORDS; TRUST ACCOUNTS; REQUIREMENTS; DISPOSITION OF EARNEST DEPOSITS. 001 A designated broker shall maintain a trust account as provided in §81-885.21 unless a waiver of the trust account requirement has been approved by t…

Title 299 - NEBRASKA REAL ESTATE COMMISSION Chapter 4 - SUBDIVISIONS; ADVERTISING; DESIGNATED NEBRASKA REAL ESTATE BROKER; FINANCIAL STATEMENT REQUIREMENTS. 001 All advertising used in Nebraska, by a subdivider of subdivided lands in promoting the sale of subdivided lands, must c…

Title 299 - NEBRASKA REAL ESTATE COMMISSION Chapter 5 - DISCIPLINARY MATTERS; COMMISSION DISPUTES; DISCUSSION BY COMMISSIONERS; ACTIONS DEMONSTRATING NEGLIGENCE, INCOMPETENCY, OR UNWORTHINESS. 001 The Commission will not enter into disputes between licensees over payment or divis…

Title 299 - NEBRASKA REAL ESTATE COMMISSION Chapter 7 - CONTINUING EDUCATION ACTIVITIES; REQUIRED HOURS; APPROVAL; RESTRICTIONS; DENIAL; REVOCATION; APPEAL PROCESS; RECORD KEEPING. 001 Of the twelve hours of continuing education required in Section 81-885.51 of the Nebraska Real …

TITLE 299 - NEBRASKA REAL ESTATE COMMISSION CHAPTER 8 - ERRORS AND OMISSIONS INSURANCE: CERTIFICATE OF INSURANCE; GROUP PLAN; TERMS AND CONDITIONS; EQUIVALENT INSURANCE; FAILURE TO COMPLY; SANCTIONS. 001. Every licensee under the Nebraska Real Estate License Act, except an inacti…

TITLE 299 - NEBRASKA REAL ESTATE COMMISSION CHAPTER 9 - NEBRASKA TIME-SHARE ACT 001. Exchange agent filings shall expire three years from the date the initial filing is approved by the Nebraska Real Estate Commission. 002. Existing exchange agent filings may be extended an additi…

Title 300 - NEBRASKA REAL ESTATE COMMISSION Chapter 1 - RETIREMENT SUBDIVISIONS AND RETIREMENT COMMUNITIES; STATEMENT OF RECORD; FILING REQUIREMENTS. 001 The Statement of Record, or of an amendment thereto, shall be filed with the Commission on forms prescribed by it. An Annual R…

Title 301 - NEBRASKA REAL ESTATE COMMISSION Chapter 1 - AGENCY RELATIONSHIPS; CONFIDENTIAL INFORMATION. 001 The following information shall not be disclosed by a real estate licensee acting as a seller's or landlord's limited agent without the informed written consent of the sell…

Title 302 - NEBRASKA REAL ESTATE COMMISSION Chapter 1 – SELLER PROPERTY CONDITION DISCLOSURE STATEMENT. 001 The disclosure statement required by Neb. Rev. Stat. Section 76-2,120 shall be in substantially the following form:

TITLE 303 – PUBLIC EMPLOYEES RETIREMENT BOARD CHAPTER 1 – PUBLIC EMPLOYEES RETIREMENT BOARD MANAGEMENT 001 Scope of the Rule This rule provides for the general management of the Public Employees Retirement Board in its day-to-day operations. 002 Board Meetings 002.01 The Nebraska…

TITLE 303 – PUBLIC EMPLOYEES RETIREMENT BOARD CHAPTER 10 – MODIFICATION OF SCHOOL CREDITABLE SERVICE 001 Scope of the Rule This rule covers provisions of the School Employees Retirement Act in Neb. Rev. Stat. § 79-907, requiring the Nebraska Public Employees Retirement Systems (‘…

TITLE 303 – PUBLIC EMPLOYEES RETIREMENT BOARD CHAPTER 11 – SERVICE CREDIT 001 Scope of the Rule This rule shall govern how service credit determinations are made for members of the Judges Retirement System, School Employees Retirement System, and the State Patrol Retirement Syste…

TITLE 303 – PUBLIC EMPLOYEES RETIREMENT BOARD CHAPTER 12 – APPEAL OF BOARD ACTIONS AND DECISIONS 001 Scope of the Rule: Pursuant to Neb. Rev. Stat. §§ 23-2305.01, 24-704.01, 79-904.01, 79-950, 81-2019.01, 84-1305.02, 84-1503, and the Administrative Procedures Act, these rules app…

TITLE 303 – PUBLIC EMPLOYEES RETIREMENT BOARD CHAPTER 13 – COMPENSATION FOR RETIREMENT CONTRIBUTIONS AND BENEFITS 001 Scope of the Rule This rule will apply to the definition of employee compensation subject to retirement contribution for members of the Retirement System for Nebr…

TITLE 303 – PUBLIC EMPLOYEES RETIREMENT BOARD CHAPTER 14 – CAPPING OF RETIREMENT COMPENSATION 001 Scope of the Rule This rule governs the procedures for applying compensation limits contained in the School Employees Retirement System (School Plan) and Nebraska State Patrol Retire…

TITLE 303 – PUBLIC EMPLOYEES RETIREMENT BOARD CHAPTER 15 – PURCHASE OF SERVICE CREDIT 001 Scope of the Rule The provisions of this regulation apply to members of the Nebraska Public Employees Retirement Systems which are the Judges, State Patrol and School Employees Retirement Sy…

TITLE 303 – PUBLIC EMPLOYEES RETIREMENT BOARD CHAPTER 16 – MILITARY SERVICE CREDIT AND REEMPLOYMENT 001 Scope of the Rule This rule governs the procedures for granting service credit and contributions upon reemployment following military service, as contained in Neb. Rev. Stat. §…

TITLE 303 – PUBLIC EMPLOYEES RETIREMENT BOARD CHAPTER 17 – ADMINISTRATION OF INTERNAL REVENUE SERVICE CODE SECTION 415 AND MAXIMUM COMPENSATION LIMITS 001 Scope of the Rule This rule governs the procedures for specifying Internal Revenue Service Code Section 415 and maximum compe…

TITLE 303 – PUBLIC EMPLOYEES RETIREMENT BOARD CHAPTER 18 – BENEFIT AND CONTRIBUTION ADJUSTMENTS 001 Scope of the Rule The provisions of this regulation apply to the School Employees Retirement System, the State Employees Retirement System, the Retirement System for Nebraska Count…

TITLE 303 – PUBLIC EMPLOYEES RETIREMENT BOARD CHAPTER 19 – EMPLOYER AUDIT REQUIREMENTS 001 Scope of Rule The provisions of this regulation apply to the public entities whose employees are eligible for membership in the Nebraska School Retirement System, the Nebraska State Employe…

TITLE 303 – PUBLIC EMPLOYEES RETIREMENT BOARD CHAPTER 2 – REMITTANCES 001 Scope of the Rule This rule provides the method by which employers shall remit employee and employer contributions for the Retirement System for Nebraska Counties, the Judges Retirement System, the School E…

TITLE 303 – PUBLIC EMPLOYEES RETIREMENT BOARD CHAPTER 20 – INVESTMENT ALLOCATIONS AND TRANSFERS 001 Scope of the Rule The provisions of this rule apply to members of the Retirement System for Nebraska Counties and the State Employees Retirement System who participate in the defin…

TITLE 303 – PUBLIC EMPLOYEES RETIREMENT BOARD CHAPTER 21 – QUALIFIED DOMESTIC RELATIONS ORDERS 001 Scope of the Rule This regulation sets forth the procedures of the Nebraska Public Employees Retirement Systems (NPERS) for the administration of qualified domestic relations orders…

TITLE 303 – PUBLIC EMPLOYEES RETIREMENT BOARD CHAPTER 22 – ELIGIBILITY AND VESTING CREDIT 001 Scope of the Rule This regulation governs the application process for eligibility and vesting credit under the County Employees Retirement Act, the School Employees Retirement Act, the S…

TITLE 303 – PUBLIC EMPLOYEES RETIREMENT BOARD CHAPTER 23 – COMPUTATION OF FINAL AVERAGE COMPENSATION FOR STATE PATROL AND JUDGES PLANS 001 Scope of the Rule This regulation governs the computation of Final Average Compensation for purposes of determining retirement benefits under…

TITLE 303 – PUBLIC EMPLOYEES RETIREMENT BOARD CHAPTER 24 – BENEFIT OPTIONS AND DISTRIBUTION RULES 001 Scope of the Rule This regulation sets forth the retirement benefit options available to members of the Nebraska State Employees Retirement System, the Retirement System for Nebr…

TITLE 303 – PUBLIC EMPLOYEES RETIREMENT BOARD CHAPTER 25 – TRANSFER OF MUNICPAL EMPLOYEE TO RETIREMENT SYSTEM FOR NEBRASKA COUNTIES 001 Scope of Rule The provisions of this rule shall apply to a fulltime or part-time employee of a city, village, fire protection district, or towns…

TITLE 303 – PUBLIC EMPLOYEES RETIREMENT BOARD CHAPTER 3 – MATERIALITY AMOUNTS FOR TRANSACTIONS 001 Scope of the Rule The objective of this rule is to establish materiality amounts or tolerance levels for various accounting and processing procedures within the Nebraska Public Empl…

TITLE 303 – PUBLIC EMPLOYEES RETIREMENT BOARD CHAPTER 4 – REFUND AND TERMINATION BENEFIT PROCEDURES 001 Scope of the Rule This rule governs the procedures for paying refunds and termination benefits in the Retirement System for Nebraska Counties (County plan), the Judges Retireme…

TITLE 303 – PUBLIC EMPLOYEES RETIREMENT BOARD CHAPTER 5 – EVIDENCE TO DETERMINE AGE AND STATUS 001 Scope of the Rule 001.01 This rule governs the types of proof acceptable to determine age, death, marital relationships, and parental relationships for members and beneficiaries in …

TITLE 303 – PUBLIC EMPLOYEES RETIREMENT BOARD CHAPTER 9 – MISSING OR UNRESPONSIVE PARTICIPANTS AND BENEFICIARIES 001 Scope of the Rule 001.01 This rule and regulation governs the procedures for locating missing participants and beneficiaries, the timing of such search methods, an…

Title 305 - NEBRASKA REAL ESTATE COMMISSION Chapter 1 - Rules of Practice and Procedure for Negotiated Rulemaking 001 General Information 001.01 Application of Rules. These rules are promulgated pursuant to Neb. Laws 1994, LB 446, and 53 Nebraska Administrative Code, Chapter 1. 0…

TITLE 305 - NEBRASKA REAL ESTATE COMMISSION Chapter 2 - Rules of Practice and Procedure for Petitioning for Rulemaking 001 General Information. 001.01 Application of Rules. These rules are promulgated pursuant to Neb. Laws 1994, LB 446, and 53 Nebraska Administrative Code, Chapte…

Title 305 - NEBRASKA REAL ESTATE COMMISSION Chapter 3 - Rules of Practice and Procedure for Petitioning for Declaratory Orders 001 General Information. 001.01 Application of Rules. These rules are promulgated pursuant to Neb. Laws 1994, LB 446, and 53 Nebraska Administrative Code…

Title 305 - NEBRASKA REAL ESTATE COMMISSION Chapter 4 - Rules of Practice and Procedure for Contested Cases 001 General Information. 001.01 Application of Rules. These rules are promulgated pursuant to Neb. Laws 1994, LB 446 and LB 414 and 53 Nebraska Administrative Code Chapter …

Title 316 - NEBRASKA DEPARTMENT OF REVENUE Chapter 1 – SALES AND USE TAX REGULATIONS REG-1-001 NATURE OF THE SALES TAX 001.01 The sales tax is imposed upon the gross receipts from all sales, leases, rentals, installation, application, repair, or maintenance of tangible personal p…

TITLE 316 - NEBRASKA DEPARTMENT OF REVENUE Chapter 15 - MUSIC LICENSING AGENCIES 15-001 MUSIC LICENSING AGENCIES 001.01 TERMS 001.01(A) Gross receipts means the total amount of consideration received, valued in money, whether received in money or otherwise. 001.01(B) Nondramatic …

TITLE 316 - NEBRASKA DEPARTMENT OF REVENUE CHAPTER 17 - INHERITANCE TAX REGULATIONS REG-17-001 SCOPE, APPLICATION, AND VALUATIONS 001.01 Nebraska inheritance tax applies to bequests, devises, or transfers of property or any other interest in trust or otherwise having characterist…

Title 316 - NEBRASKA DEPARTMENT OF REVENUE Chapter 20 - ESTIMATED INCOME TAX REGULATIONS REG-20-001 PAYMENT OF ESTIMATED TAX: INDIVIDUALS 001.01 Every resident and nonresident individual shall make payments of Nebraska individual estimated income tax if his or her estimated Nebra…

TITLE 316 - NEBRASKA DEPARTMENT OF REVENUE CHAPTER 21 - PROPOSED INCOME TAX WITHHOLDING REGULATIONS REG-21-001 REQUIREMENT TO WITHHOLD NEBRASKA INCOME TAX 001.01 The following payments to resident or nonresident individuals or businesses are subject to Nebraska income tax withhol…

Title 316 - NEBRASKA DEPARTMENT OF REVENUE Chapter 22 - INDIVIDUAL INCOME TAX REGULATIONS REG-22-001 DEFINITION OF RESIDENT INDIVIDUAL 001.01 At any given time, every individual is either a resident or a nonresident of Nebraska. 001.01A The term resident individual means every in…

TITLE 316 - NEBRASKA DEPARTMENT OF REVENUE Chapter 23 - FIDUCIARY INCOME TAX REG-23-001 Definition of the Term Resident Estate or Trust 001.01 A resident estate or trust includes: 001.01A The estate of a decedent who at his or her death was domiciled in Nebraska, 001.01B A trust …