Chapter 9, BINGO AND OTHER GAMBLING
561 sections in this chapter.
Repealed. Laws 1978, LB 351, § 52.
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[Repealed or reserved.]
Neb. Rev. Stat. § 9-1201 Annual gaming tax.
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To the full extent permitted by the Constitution of Nebraska, including amendments to the Constitution of Nebraska adopted contemporaneously with the enactment of sections 9-1201 to 9-1208, an annual gaming tax is hereby imposed on the operation of all games of chance by authoriz…
Repealed. Laws 2025, LB357, § 26.
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[Repealed or reserved.]
Neb. Rev. Stat. § 9-1203 Tax; amount; collection.
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An annual gaming tax is imposed on gross gaming revenue generated by authorized gaming operators within licensed racetrack enclosures from the operation of all games of chance equal to twenty percent of such gross gaming revenue. The commission shall collect the tax and shall acc…
Neb. Rev. Stat. § 9-1204 Tax; proceeds; distribution.
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Of the tax imposed by section 9-1203, seventy-five percent shall be remitted to the State Treasurer for credit as follows: Two and one-half percent to the Compulsive Gamblers Assistance Fund, two and one-half percent to the General Fund, and seventy percent to the Property Tax Cr…
Neb. Rev. Stat. § 9-1205 Tax; report.
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Every authorized gaming operator subject to taxation as set forth in section 9-1203 shall pay such tax by the fifteenth of each month to the commission and make report thereof to the commission under such rules and regulations as may be prescribed by the commission.
Neb. Rev. Stat. § 9-1206 Tax; delinquent; penalty; interest.
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If the tax provided for in section 9-1203 is not paid within such time as provided in section 9-1205 or as may be prescribed for payment thereof by rules and regulations prescribed by the commission, the same shall become delinquent and a penalty of ten percent shall be added the…
Neb. Rev. Stat. § 9-1207 Reports; violations; penalty.
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Any authorized gaming operator that willfully fails, neglects, or refuses to make any report required by section 9-1205, or by rules and regulations adopted and promulgated under such section, or that knowingly makes any false statement in any such report, is guilty of a Class IV…
Neb. Rev. Stat. § 9-1208 Severability.
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If any section or provision of the Nebraska Racetrack Gaming Act is determined by a court of competent jurisdiction to be unconstitutional or otherwise void or invalid for any reason, such determination shall not affect the validity of the Nebraska Racetrack Gaming Act as a whole…
Neb. Rev. Stat. § 9-1209 Failure to pay tax or fee; lien; procedures; priority; extension; termination; release or subordination.
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(1) If any person liable to pay any tax or fee under the Nebraska Racetrack Gaming Act neglects or refuses to pay such tax or fee after demand, the amount of such tax or fee, including any interest, penalty, and additions to such tax, and such additional costs that may accrue, sh…
Repealed. Laws 1978, LB 351, § 52.
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[Repealed or reserved.]
Repealed. Laws 1978, LB 351, § 52.
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[Repealed or reserved.]
Repealed. Laws 1978, LB 351, § 52.
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[Repealed or reserved.]
Repealed. Laws 1978, LB 351, § 52.
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[Repealed or reserved.]
Transferred to section 9-202.
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[Repealed or reserved.]
Transferred to section 9-203.
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[Repealed or reserved.]
Transferred to section 9-211.
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[Repealed or reserved.]
Transferred to section 9-204.
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[Repealed or reserved.]
Transferred to section 9-205.
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[Repealed or reserved.]
Transferred to section 9-206.
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[Repealed or reserved.]
Repealed. Laws 1983, LB 259, § 64.
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[Repealed or reserved.]
Neb. Rev. Stat. § 9-1301 Act, how cited.
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Sections 9-1301 to 9-1313 shall be known and may be cited as the Gambling Winnings Setoff for Outstanding Debt Act.
Neb. Rev. Stat. § 9-1302 Act; purposes.
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The purposes of the Gambling Winnings Setoff for Outstanding Debt Act are to: (1) Establish and maintain a procedure to set off against an obligor's casino winnings, parimutuel winnings, sports wagering winnings, or cash device winnings any debt (a) that is assigned to the Depart…
Neb. Rev. Stat. § 9-1303 Terms, defined.
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For purposes of the Gambling Winnings Setoff for Outstanding Debt Act, unless the context otherwise requires: (1) Applicable winnings means any casino winnings, parimutuel winnings, sports wagering winnings, or cash device winnings; (2) Cash device winnings means any cash prize w…
Neb. Rev. Stat. § 9-1304 Collection system; development; submission of debt or outstanding state liability; setoff; authorized.
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(1)(a) The Department of Revenue, in consultation with the Department of Health and Human Services, the Department of Motor Vehicles, and the Department of Labor, shall develop and implement a secure, electronic collection system to carry out the purposes of the Gambling Winnings…
Neb. Rev. Stat. § 9-1305 Operator; collection system; check required; violations; penalty.
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(1) Beginning on the applicable implementation date designated by the Tax Commissioner pursuant to subsection (1) or (2) of section 9-1312, prior to making a winnings payment, an operator shall check the collection system to determine if there is a debt or an outstanding state li…
Neb. Rev. Stat. § 9-1306 Operator; deduction from winnings payment; remittance; requirements.
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(1) Beginning on the applicable implementation date designated by the Tax Commissioner pursuant to subsection (1) or (2) of section 9-1312, prior to making a winnings payment and after the operator has checked the collection system as provided in section 9-1305, the operator shal…
Neb. Rev. Stat. § 9-1307 Notice of claim to winnings payment; contents.
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(1) Within twenty days after a remittance pursuant to section 9-1306 due to an outstanding state liability, the Department of Revenue shall notify the obligor of the remittance. The notice shall state (a) the basis for the claim to the outstanding state liability by the Departmen…
Neb. Rev. Stat. § 9-1308 Contested claims; procedure.
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(1)(a) A written request by an obligor pursuant to subsection (1) of section 9-1307 shall be effective upon mailing the request, postage prepaid and properly addressed, to the applicable department to which the outstanding state liability is owed. (b) Any appeal or action taken a…
Neb. Rev. Stat. § 9-1309 Collection system; additional remedy.
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The collection remedy authorized by the Gambling Winnings Setoff for Outstanding Debt Act is in addition to and not in substitution for any other remedy available by law.
Repealed. Laws 1984, LB 949, § 79.
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[Repealed or reserved.]
Neb. Rev. Stat. § 9-1310 Operator; immunity from liability; when.
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An operator, acting in good faith, shall not be liable to any person for actions taken pursuant to the Gambling Winnings Setoff for Outstanding Debt Act. Neither the State Racing and Gaming Commission nor the Department of Revenue shall initiate any administrative action or impos…
Neb. Rev. Stat. § 9-1311 Prohibited acts; penalty.
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Any person who knowingly or intentionally attempts to avoid the application of a setoff under the Gambling Winnings Setoff for Outstanding Debt Act by passing any applicable winnings to another person to present for a cash payout or by providing fraudulent identification during a…
Neb. Rev. Stat. § 9-1312 Collection system; implementation date.
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(1) The Tax Commissioner shall designate an implementation date for the required use by operators of the collection system developed pursuant to section 9-1304 prior to making a winnings payment for casino winnings, parimutuel winnings, or sports wagering winnings, which date sha…
Neb. Rev. Stat. § 9-1313 Rules and regulations.
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The Department of Health and Human Services, the Department of Labor, the Department of Revenue, and the State Racing and Gaming Commission may adopt and promulgate rules and regulations to carry out the Gambling Winnings Setoff for Outstanding Debt Act.
Transferred to section 9-210.
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[Repealed or reserved.]
Transferred to section 9-213.
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[Repealed or reserved.]
Transferred to section 9-214.
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[Repealed or reserved.]
Transferred to section 9-216.
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[Repealed or reserved.]
Transferred to section 9-217.
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[Repealed or reserved.]
Transferred to section 9-218.
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[Repealed or reserved.]
Transferred to section 9-219.
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[Repealed or reserved.]
Transferred to section 9-222.
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[Repealed or reserved.]
Transferred to section 9-223.
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[Repealed or reserved.]
Transferred to section 9-346.
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[Repealed or reserved.]
Repealed. Laws 1986, LB 1027, § 225.
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[Repealed or reserved.]
Transferred to section 9-308.
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[Repealed or reserved.]
Transferred to section 9-209.
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[Repealed or reserved.]
Transferred to section 9-317.
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[Repealed or reserved.]
Transferred to section 9-224.
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[Repealed or reserved.]