Chapter 2 — AGRICULTURE
1,558 sections in this chapter.
Neb. Rev. Stat. § 2-1206 Licensee; bond.
0.5K chars
Every corporation or association licensed under sections 2-1201 to 2-1218 shall, before said license is issued, give a bond to the State of Nebraska in such reasonable sum as the commission shall fix, with a surety or sureties to be approved by the commission, conditioned to fait…
Neb. Rev. Stat. § 2-1207 Horseracing; parimutuel wagering; how conducted; certificate, contents; deductions; official registrar; duties; licensee; duties; person under twenty-one years of age prohibited; penalty.
4.6K chars
(1) Within the enclosure of any racetrack where a race or race meeting licensed and conducted under sections 2-1201 to 2-1218 is held or at a racetrack licensed to simulcast races or conduct interstate simulcasting, the parimutuel method or system of wagering on the results of th…
Neb. Rev. Stat. § 2-1207.01 Deduction from wagers; distribution; costs.
1.8K chars
(1) The amount deducted from wagers pursuant to subsection (2) of section 2-1207 may be used to promote agriculture and horsebreeding in Nebraska and shall be distributed as described in this section as purse supplements and breeder and stallion awards for Nebraska-bred horses, a…
Neb. Rev. Stat. § 2-1208 Race meetings; tax; fees.
1.5K chars
(1)(a) For all race meetings, every corporation or association licensed under the provisions of sections 2-1201 to 2-1218 relating to horseracing shall pay the tax imposed by section 2-1208.01 and shall also pay to the commission: (i) Beginning on April 20, 2022, through June 30,…
Neb. Rev. Stat. § 2-1208.01 Parimutuel wagering; tax; rates; return.
1.9K chars
(1) There is hereby imposed a tax on the gross sum wagered by the parimutuel method at each race enclosure during a calendar year as follows: (a) The first ten million dollars shall not be taxed; (b) Any amount over ten million dollars but less than or equal to seventy-three mill…
Neb. Rev. Stat. § 2-1208.02 Parimutuel wagering; Department of Revenue; taxes due; duties.
0.5K chars
(1) The Department of Revenue shall audit and verify the amount of the tax that is due the state as provided by sections 2-1208 to 2-1208.02. (2) The pertinent provisions of sections 77-2708 to 77-2713, 77-27,125 to 77-27,131, and 77-27,133 to 77-27,135, shall be applicable to th…
Neb. Rev. Stat. § 2-1208.03 Exotic wagering; terms, defined.
0.7K chars
For purposes of sections 2-1208.03 and 2-1208.04, unless the context otherwise requires: (1) Exotic wagers shall mean daily double, exacta, quinella, trifecta, pick six, and other similar types of bets which are approved by the commission; (2) Gross exotic daily receipts shall me…
Neb. Rev. Stat. § 2-1208.04 Exotic wagering; withholding; Track Distribution Fund; created; distributed; investment.
2.1K chars
(1) Racetracks shall separately account for their gross exotic daily receipts. For all meets commencing after July 16, 1994, any racetrack that had for its previous race meet a total parimutuel handle of less than fifty million dollars shall withhold an amount equal to one-half o…
Neb. Rev. Stat. § 2-1209 Funds; disbursement.
0.5K chars
Out of the funds received pursuant to section 2-1208, the expenses of the commissioners, the compensation and reasonable expenses of the executive director, assistants, and employees, and the other reasonable expenses of the commission related to the regulation of horseracing, in…
Repealed. Laws 1983, LB 1, § 1.
0.0K chars
[Repealed or reserved.]
Neb. Rev. Stat. § 2-1210 Licensed racetrack enclosure, defined; racetrack enclosure license; application; issuance; renewal; fees.
2.0K chars
(1) For purposes of sections 2-1201 to 2-1218, licensed racetrack enclosure means all real property licensed and utilized for the conduct of a race meeting, including the racetrack and any grandstand, concession stand, office, barn, barn area, employee housing facility, parking l…
Neb. Rev. Stat. § 2-1211 Licensees; records; reports; audit.
0.8K chars
Every corporation or association licensed under sections 2-1201 to 2-1218 shall so keep its books and records as to clearly show the total number of admissions to races conducted by it on each racing day and the amount received daily from admission fees and the total amount of mo…
Repealed. Laws 1981, LB 545, § 52.
0.0K chars
[Repealed or reserved.]
Neb. Rev. Stat. § 2-1213 Horseracing; issuance of licenses limited; race of Nebraska-bred horses; commission designate official registrar; Nebraska-bred horse; registration required; fees.
3.7K chars
(1)(a) No license shall be granted for racing on more than one racetrack in any one county, except that the commission may, in its discretion, grant a license to any county agricultural society to conduct racing during its county fair notwithstanding a license may have been issue…
Repealed. Laws 2022, LB876, § 27.
0.0K chars
[Repealed or reserved.]
Neb. Rev. Stat. § 2-1214 Sections, how construed.
0.5K chars
No part of sections 2-1201 to 2-1218 shall be construed to apply to horseracing or horserace meetings at any state or county fair or elsewhere unless the parimutuel system of wagering hereinbefore described is used or intended to be used in connection therewith; but no person, as…
Neb. Rev. Stat. § 2-1215 Violations; penalty.
0.7K chars
Any person, corporation, or association holding or conducting any horserace or horserace meeting in connection with which the parimutuel system of wagering is used or to be used, without a license duly issued by the commission; or any person, corporation, or association holding o…
Neb. Rev. Stat. § 2-1216 Parimutuel wagering legalized; fees paid, how construed.
0.6K chars
The parimutuel system of wagering on the results of horseraces, when conducted pursuant to section 2-1207, shall not under any circumstances be held or construed to be unlawful, any other statutes of the State of Nebraska to the contrary notwithstanding. The money inuring to the …
Neb. Rev. Stat. § 2-1217 Drugging of horses prohibited.
0.8K chars
It shall be unlawful for any person to use or permit to be used a narcotic of any kind to stimulate or retard any horse that is to run in a race in this state to which the provisions of sections 2-1201 to 2-1218 apply, or for a person having the control of such horse and knowledg…
Neb. Rev. Stat. § 2-1218 Violation; penalty.
0.1K chars
Any person who shall violate any provisions of section 2-1217 shall be guilty of a Class IV felony.
Neb. Rev. Stat. § 2-1219 Commission; members; employees; activities prohibited; conflict of interest; penalty.
2.3K chars
(1) When any matter comes before the commission that may cause financial benefit or detriment to a member of the commission, a member of his or her immediate family, or a business with which the member is associated, which is distinguishable from the effects of such matter on the…
Repealed. Laws 1983, LB 1, § 1.
0.0K chars
[Repealed or reserved.]
Neb. Rev. Stat. § 2-1220 Racehorses; fraudulent acts; penalty.
0.6K chars
It shall be unlawful for any person knowingly and willfully to falsify, conceal, or cover up by any trick, scheme, or device a material fact, or make any false, fictitious, or fraudulent statements or representations, or make or use any false writing or document knowing the same …
Neb. Rev. Stat. § 2-1221 Accepting anything of value to be wagered, transmitted, or delivered for wager; delivering off-track wagers; prohibited; penalty.
0.5K chars
Except as provided in section 2-1207, whoever directly or indirectly accepts anything of value to be wagered or to be transmitted or delivered for wager in any parimutuel system of wagering on horseraces or delivers anything of value which has been received outside of the enclosu…
Repealed. Laws 1987, LB 1, § 16.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 2025, LB357, § 26.
0.0K chars
[Repealed or reserved.]
Neb. Rev. Stat. § 2-1223 Licensees; exempt from Uniform Disposition of Unclaimed Property Act.
0.2K chars
Those corporations or associations eligible for licenses to conduct horseracing meets by the parimutuel method as defined in section 2-1204, shall be exempt from the Uniform Disposition of Unclaimed Property Act.
Neb. Rev. Stat. § 2-1224 Simulcast; authorized; legislative findings.
1.5K chars
(1) The Legislature finds that: (a) The horseracing, horse breeding, and parimutuel wagering industry is an important sector of the agricultural economy of the state, provides substantial revenue for state and local governments, and employs many residents of the state; (b) The si…
Neb. Rev. Stat. § 2-1225 Terms, defined.
1.4K chars
For purposes of sections 2-1207 and 2-1224 to 2-1229, unless the context otherwise requires: (1) Commission means the State Racing and Gaming Commission; (2) Interstate simulcast means parimutuel wagering at any licensed racetrack within the state on the results of any horserace …
Neb. Rev. Stat. § 2-1226 Simulcast facility license; application.
0.5K chars
Any racetrack issued a license under sections 2-1201 to 2-1223 which operates at least one live race meet during each calendar year may apply to the commission for a simulcast facility license. An application for such license shall be in such form as may be prescribed by the comm…
Neb. Rev. Stat. § 2-1227 Simulcast; license; agreement between tracks; sections applicable; wagering; how conducted.
2.2K chars
(1) The commission may authorize and approve one or more applications by any racetrack issued a license under sections 2-1201 to 2-1223 for a license to provide the simulcast of horseraces for wagering purposes from a track operated by the applicant which is conducting a race to …
Neb. Rev. Stat. § 2-1228 Interstate simulcast facility license; application.
0.8K chars
Any racetrack issued a license under sections 2-1201 to 2-1223 (1) conducting primarily quarterhorse races in the year immediately preceding the year for which application is made or (2) conducting primarily thoroughbred horseraces in the year immediately preceding the year for w…
Neb. Rev. Stat. § 2-1229 Interstate simulcast facility license; issuance; agreement between tracks.
3.2K chars
(1) The commission may authorize and approve an application for an interstate simulcast facility license by any receiving track within the state to receive the interstate simulcast of horseraces for parimutuel wagering purposes from any track located outside of the state. In dete…
Repealed. Laws 1983, LB 1, § 1.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 2014, LB 656, § 9.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 2014, LB 656, § 9.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 2014, LB 656, § 9.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 2014, LB 656, § 9.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 2014, LB 656, § 9.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 2014, LB 656, § 9.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 2014, LB 656, § 9.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 2014, LB 656, § 9.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 2014, LB 656, § 9.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 2014, LB 656, § 9.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 1983, LB 1, § 1.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 2014, LB 656, § 9.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 2014, LB 656, § 9.
0.0K chars
[Repealed or reserved.]
Repealed. Laws 2014, LB 656, § 9.
0.0K chars
[Repealed or reserved.]
Neb. Rev. Stat. § 2-1243 Horseracing industry participants; legislative findings.
0.2K chars
The Legislature finds that the horseracing industry is an important facet of economic and recreational development in Nebraska. Breeders, owners, and trainers are an important and integral part of the live horseracing industry in Nebraska.
Neb. Rev. Stat. § 2-1244 Horseracing industry participant, defined.
0.4K chars
For purposes of sections 2-1243 to 2-1246, horseracing industry participant shall mean an individual who currently holds a valid license for purposes of conducting horseracing from the State Racing and Gaming Commission and who owns, trains, cares for, or rides horses stabled at …