9-1,101. Department of Revenue; Charitable Gaming Division; created; duties; Charitable Gaming Operations Fund; created; use; investment; investigators; powers; fees authorized; administration of Nebraska Commission on Problem Gambling.
(1) The Nebraska Bingo Act, the Nebraska County and City Lottery Act, the Nebraska Lottery and Raffle Act, the Nebraska Pickle Card Lottery Act, the Nebraska Small Lottery and Raffle Act, and section 9-701 shall be administered and enforced by the Charitable Gaming Division of the Department of Revenue, which division is hereby created. The Department of Revenue shall make annual reports to the Governor, Legislature, Auditor of Public Accounts, and Attorney General on all tax revenue received, expenses incurred, and other activities relating to the administration and enforcement of such acts. The report submitted to the Legislature shall be submitted electronically.
(2) The Charitable Gaming Operations Fund is hereby created. Any money in the fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
(3)(a) Forty percent of the taxes collected pursuant to sections 9-239, 9-344, 9-429, and 9-648 shall be available to the Charitable Gaming Division for administering and enforcing the acts listed in subsection (1) of this section and providing administrative support for the Nebraska Commission on Problem Gambling. The remaining sixty percent shall be transferred to the General Fund. Any portion of the forty percent not used by the division in the administration and enforcement of such acts and section shall be distributed as provided in this subsection.
(b) Beginning July 1, 2019, through June 30, 2023, on or before the last day of the last month of each calendar quarter, the State Treasurer shall transfer one hundred thousand dollars from the Charitable Gaming Operations Fund to the Compulsive Gamblers Assistance Fund.
(c) Any money remaining in the Charitable Gaming Operations Fund after the transfer pursuant to subdivision (b) of this subsection not used by the Charitable Gaming Division in its administration and enforcement duties pursuant to this section may be transferred to the General Fund and the Compulsive Gamblers Assistance Fund at the direction of the Legislature.
(4) The Tax Commissioner shall employ investigators who shall be vested with the authority and power of a law enforcement officer to carry out the laws of this state administered by the Tax Commissioner or the Department of Revenue and to enforce sections 28-1101 to 28-1117 relating to possession of a gambling device. For purposes of enforcing sections 28-1101 to 28-1117, the authority of the investigators shall be limited to investigating possession of a gambling device, notifying local law enforcement authorities, and reporting suspected violations to the county attorney for prosecution.
(5) The Charitable Gaming Division may charge a fee for publications and listings it produces. The fee shall not exceed the cost of publication and distribution of such items. The division may also charge a fee for making a copy of any record in its possession equal to the actual cost per page. The division shall remit the fees to the State Treasurer for credit to the Charitable Gaming Operations Fund.
(6) For administrative purposes only, the Nebraska Commission on Problem Gambling shall be located within the Charitable Gaming Division. The division shall provide office space, furniture, equipment, and stationery and other necessary supplies for the commission. Commission staff shall be appointed, supervised, and terminated by the director of the Gamblers Assistance Program pursuant to section 9-1004.
Source
Cross References
Structure Nebraska Revised Statutes
Chapter 9 - Bingo and Other Gambling
9-124 - Transferred to section 9-202.
9-125 - Transferred to section 9-203.
9-126 - Transferred to section 9-211.
9-127 - Transferred to section 9-204.
9-128 - Transferred to section 9-205.
9-129 - Transferred to section 9-206.
9-132 - Transferred to section 9-210.
9-133 - Transferred to section 9-213.
9-134 - Transferred to section 9-214.
9-135 - Transferred to section 9-216.
9-136 - Transferred to section 9-217.
9-137 - Transferred to section 9-218.
9-138 - Transferred to section 9-219.
9-139 - Transferred to section 9-222.
9-140 - Transferred to section 9-223.
9-140.01 - Transferred to section 9-346.
9-140.03 - Transferred to section 9-308.
9-140.04 - Transferred to section 9-209.
9-140.05 - Transferred to section 9-317.
9-140.06 - Transferred to section 9-224.
9-140.07 - Transferred to section 9-225.
9-140.08 - Transferred to section 9-207.
9-140.09 - Transferred to section 9-220.
9-140.10 - Transferred to section 9-212.
9-140.11 - Transferred to section 9-221.
9-140.12 - Transferred to section 9-208.
9-140.13 - Transferred to section 9-320.
9-140.14 - Transferred to section 9-316.
9-140.15 - Transferred to section 9-313.
9-140.16 - Transferred to section 9-215.
9-141 - Transferred to section 9-231.
9-142 - Transferred to section 9-232.
9-143 - Transferred to section 9-233.
9-143.01 - Transferred to section 9-329.
9-143.02 - Transferred to section 9-332.
9-143.03 - Transferred to section 9-335.
9-143.04 - Transferred to section 9-341.
9-143.05 - Transferred to section 9-333.
9-143.06 - Transferred to section 9-334.
9-144 - Transferred to section 9-246.
9-145 - Transferred to section 9-243.
9-146 - Transferred to section 9-244.
9-147 - Transferred to section 9-245.
9-148 - Transferred to section 9-257.
9-149 - Transferred to section 9-242.
9-150 - Transferred to section 9-250.
9-151 - Transferred to section 9-248.
9-152 - Transferred to section 9-249.
9-153 - Transferred to section 9-261.
9-154 - Transferred to section 9-256.
9-155 - Transferred to section 9-251.
9-156 - Transferred to section 9-247.
9-157 - Transferred to section 9-260.
9-158 - Transferred to section 9-258.
9-159 - Transferred to section 9-259.
9-160 - Transferred to section 9-241.
9-161 - Transferred to section 9-254.
9-162 - Transferred to section 9-255.
9-163 - Transferred to section 9-253.
9-164 - Transferred to section 9-237.
9-165 - Transferred to section 9-239.
9-166 - Transferred to section 9-236.
9-167 - Transferred to section 9-238.
9-170 - Transferred to section 9-262.
9-171 - Transferred to section 9-230.
9-172 - Transferred to section 9-263.
9-173 - Transferred to section 9-201.
9-174 - Transferred to section 9-264.
9-175 - Transferred to section 9-265.
9-177 - Transferred to section 9-342.
9-178 - Transferred to section 9-235.
9-178.01 - Transferred to section 9-234.
9-179 - Transferred to section 9-351.
9-181 - Transferred to section 9-348.
9-182 - Transferred to section 9-349.
9-183 - Transferred to section 9-343.
9-184 - Transferred to section 9-344.
9-185 - Transferred to section 9-427.
9-186 - Transferred to section 9-340.
9-186.01 - Transferred to section 9-337.
9-186.02 - Transferred to section 9-338.
9-186.03 - Transferred to section 9-336.
9-186.04 - Transferred to section 9-339.
9-187 - Transferred to section 9-226.
9-187.01 - Transferred to section 9-227.
9-187.02 - Transferred to section 9-350.
9-188 - Transferred to section 9-228.
9-189 - Transferred to section 9-229.
9-190 - Transferred to section 9-252.
9-195 - Transferred to section 9-433.
9-196 - Transferred to section 9-429.
9-197 - Transferred to section 9-240.
9-198 - Transferred to section 9-431.
9-199 - Transferred to section 9-422.
9-199.01 - Transferred to section 9-426.
9-1,103 - Invalidity of acts; effect.
9-1,105 - Charitable Gaming Investigation Petty Cash Fund; authorized; use; records; investment.
9-1,106 - Tribal-state compact governing gaming; Governor; powers.
9-203 - Definitions, where found.
9-204.01 - Bingo card, defined.
9-204.02 - Bingo chairperson, defined.
9-204.03 - Bingo equipment, defined.
9-204.04 - Bingo card monitoring device, defined.
9-205 - Bingo occasion, defined.
9-206 - Bingo supplies, defined.
9-207.01 - Commercial lessor, defined.
9-209.01 - Gaming manager, defined.
9-209.02 - Excursion or dinner train, defined.
9-210 - Gross receipts, defined.
9-211 - Lawful purpose, defined.
9-213 - Licensed organization, defined.
9-214 - Limited period bingo, defined.
9-214.01 - Manufacturer, defined.
9-217.01 - Qualifying nonprofit organization, defined.
9-224 - Special event bingo, defined.
9-225.01 - Utilization-of-funds member, defined.
9-226 - Department; powers, functions, and duties.
9-226.01 - Denial of application; procedure.
9-226.02 - Administrative fines; disposition; collection.
9-227 - Suspension of license or permit; limitation; procedure.
9-228 - Hearing; required; when; notice.
9-229 - Proceeding before department; service; security; appeal.
9-230 - Operation without license; public nuisance; penalties.
9-230.01 - Special event bingo; permit; application; form; fee; issuance; restrictions.
9-231 - License; qualified applicants.
9-232.02 - Licenses; renewal; procedure; fee.
9-232.03 - Limited period bingo; authorization.
9-233 - Licenses; classes; fees.
9-237 - Information; copies; with whom filed.
9-240 - Tax; deficiency; interest; penalty.
9-241.01 - Conduct of bingo; authorized location.
9-241.02 - Bingo occasion; restrictions; exceptions.
9-241.03 - Bingo occasions; additional restrictions; department; powers.
9-241.04 - Premises; rental or lease; requirements.
9-241.05 - Bingo equipment; obtain from licensed distributor; exceptions.
9-241.07 - Advertising; limitations; exception.
9-241.08 - Bingo game; participation; conduct of bingo; restrictions.
9-241.10 - Bingo cards; requirements; department; rules and regulations.
9-255 - Bingo games; selection of designators.
9-255.01 - Bingo cards, equipment, and supplies; requirements.
9-255.02 - Prizes; limitations.
9-255.03 - Gross receipts; segregation; books and records; commingling of funds.
9-255.04 - Expenses; limitations; allocation; payment of workers; expenses; how paid.
9-255.05 - Licensed organization; reports required.
9-255.08 - Distributor; purchase or sale of bingo equipment; restrictions; records; reporting.
9-255.10 - Manufacturer; sale of bingo equipment; restrictions; records; department; powers.
9-262 - Violations; penalties; enforcement; venue.
9-262.01 - Tax Commissioner; power to seize contraband; effect.
9-263 - Violations; standing to sue.
9-264 - Civil action; relief permitted.
9-265 - Civil procedure statutes; applicability.
9-266 - Reports and records; disclosure; limitations; violation; penalty.
9-303 - Definitions, where found.
9-304 - Allowable expenses, defined.
9-305.01 - Definite profit, defined.
9-306.01 - Designated premises, defined.
9-308 - Gross proceeds, defined.
9-308.01 - Gross profit, defined.
9-309 - Lawful purpose, defined.
9-311 - Licensed organization, defined.
9-312 - Lottery by the sale of pickle cards, defined.
9-313 - Manufacturer, defined.
9-314.01 - Net profit, defined.
9-316 - Pickle card operator, defined.
9-317 - Pickle card unit, defined.
9-321.01 - Unit cost, defined.
9-321.02 - Utilization-of-funds member, defined.
9-322 - Department; powers, functions, and duties.
9-322.01 - Administrative fine; disposition; collection.
9-322.02 - Denial of application; procedure.
9-323 - Suspension of license; limitation; procedure.
9-324 - Hearing; required; when; notice.
9-325 - Proceeding before department; service; security; appeal.
9-326 - License; qualified applicants.
9-327 - License; application; contents; enumerated; duty to keep current.
9-328 - Licenses; renewal; application; requirements; classes; fees.
9-329 - Sales agent; license required; application; contents; fee; temporary license.
9-329.01 - Sales agent; license applicant; qualifications; licensee; limitations.
9-329.03 - Pickle card operator; qualified applicant; licensee; limitations.
9-330 - Distributor's license; application; requirements; fee; renewal.
9-331 - Distributor; employee or spouse; participation in gambling; restrictions.
9-332.01 - Manufacturer; preselling activities; approval required.
9-333 - Manufacturer; records.
9-334 - Nonresident manufacturer; designated agent for service of process.
9-335 - Manufacturer; employee or spouse; restriction on activities.
9-336 - Pickle card or pickle card unit; serial number required; manufacturer; duties.
9-337 - Pickle cards; construction standards.
9-338 - Pickle card or pickle card unit; restrictions on manufacturer; contraband.
9-339 - Pickle card or pickle card unit; department; examination.
9-340 - Pickle card or pickle card unit; restrictions; costs of examination.
9-340.01 - Distributor; provide purchaser with invoice.
9-341 - Licensed manufacturer; duty to keep records.
9-342 - Licensed organization; pickle cards; powers and duties; purchases; limitation.
9-343 - Distributor; records; reports.
9-344 - Distributor; taxation; deficiencies.
9-345 - Participation; age limitation.
9-345.01 - Conduct of lottery; location; special function.
9-345.02 - Flare cards; punchboards; posting; identification.
9-345.04 - Seal cards; authorized; requirements.
9-346 - Determination of winner; pickle cards; requirements.
9-347 - Gross proceeds; definite profit; use; restrictions; allocation of expenses.
9-347.01 - Definite profit; distribution; net profit; use.
9-348 - Segregation of definite profit; manner of payment; records; requirements.
9-348.01 - Lottery by the sale of pickle cards; sources of funding; payments; restrictions.
9-349 - Lottery by the sale of pickle cards; reports.
9-350 - Tax Commissioner; power to seize contraband; effect.
9-351 - Unauthorized sale or possession of pickle cards; violation; penalty.
9-352 - Violations; penalties; enforcement; venue.
9-353 - Violations; standing to sue.
9-354 - Civil action; relief permitted.
9-355 - Civil procedure statutes; applicability.
9-356 - Returns, reports, and records; disclosure; limitations; violation; penalty.
9-403 - Definitions, where found.
9-404 - Allowable expenses, defined.
9-407 - Gross proceeds, defined.
9-408 - Lawful purpose, defined.
9-410 - Licensed organization, defined.
9-417.01 - Utilization-of-funds member, defined.
9-418 - Department; powers, functions, and duties.
9-418.01 - Denial of application; procedure.
9-418.02 - Administrative fines; disposition; collection.
9-419 - Suspension of license or permit; limitation; procedure.
9-420 - Hearing; required; when; notice.
9-421 - Proceeding before department; service; security; appeal.
9-422 - Lottery or raffle; restriction on gross proceeds; violation; penalty.
9-423 - License; qualified applicants.
9-424 - License; application; contents; fee; duty to keep current.
9-425 - Licenses; renewal; application; requirements; temporary license; fee.
9-426 - Special permit to conduct raffle and lottery; fee.
9-426.01 - Race utilizing floating objects; requirements.
9-427 - Lottery or raffle; gross proceeds; use; restrictions.
9-428 - Segregation of gross proceeds; records; requirements.
9-429 - Lottery or raffle; gross proceeds; tax; deficiencies.
9-430 - Participation; age limitation.
9-431 - Lottery or raffle ticket or stub; requirements.
9-432 - Tax Commissioner; power to seize contraband; effect.
9-433 - Lottery or raffle; local control; section, how construed.
9-434 - Violations; penalties; enforcement; venue.
9-435 - Violations; standing to sue.
9-436 - Civil action; relief permitted.
9-437 - Civil procedure statutes; applicability.
9-503 - Definitions, sections found.
9-504 - Charitable or community betterment purposes, defined.
9-506 - Gross proceeds, defined.
9-508 - Qualifying nonprofit organization, defined.
9-510 - Nonprofit organization; conduct lotteries; conditions.
9-511 - Nonprofit organization; conduct raffles; conditions.
9-512 - Department of Revenue; law enforcement agency; powers and duties.
9-513 - Violations; penalties.
9-603 - Definitions, where found.
9-603.01 - Transferred to section 9-603.03.
9-603.02 - Authorized representative, defined.
9-603.04 - Activation, defined.
9-604 - Community betterment purposes, defined.
9-604.01 - Department, defined.
9-605.01 - Governing official, defined.
9-606 - Gross proceeds, defined.
9-606.02 - Keno manager, defined.
9-606.03 - Keno writer, defined.
9-607 - Lottery, defined; manner of play; designation.
9-608 - Transferred to section 9-625.
9-609 - Transferred to section 9-629.
9-610 - Transferred to section 9-648.
9-611 - Transferred to section 9-651.
9-612 - Transferred to section 9-619.
9-613 - Lottery equipment, defined.
9-614 - Lottery operator, defined.
9-615 - Lottery supplies, defined.
9-615.01 - Lottery worker, defined.
9-616 - Manufacturer-distributor, defined.
9-619 - Regulation of lotteries; department; duty.
9-620 - Department; powers, functions, and duties.
9-621 - Administrative fines; disposition; collection.
9-622 - Application; denial; hearing.
9-623 - Hearing; required; when; notice.
9-624 - Proceeding before department; service; decision; appeal.
9-625 - Lotteries; established by political subdivision; election; approval required; joint lottery.
9-626 - Continuation of lottery; election; form; restrictions.
9-627 - Continuation of lottery; petition; election.
9-628 - Contract; termination provision required.
9-629 - Gross proceeds; use; audit and legal expenses, defined.
9-629.01 - Gross proceeds; use; professional baseball organization.
9-631 - License to conduct lottery; renewal; fee.
9-631.02 - Keno writer; exemption from licensure.
9-632 - Manufacturer-distributor; license required; application; fee; expiration; renewal.
9-633 - Manufacturer-distributor; resident agent; when required.
9-634 - Manufacturer-distributor; lottery supplies; approval required.
9-635 - Manufacturer-distributor; lottery equipment; approval required; costs of examination.
9-636 - Lottery supplies; requirements.
9-637 - Ticket; purchase price limitation.
9-638 - Manufacturer-distributor; information requirements.
9-639 - Manufacturer-distributor; employee, agent, or spouse; restriction on activities.
9-640 - Manufacturer-distributor; lottery equipment or supplies sales and leases; restrictions.
9-641 - Manufacturer-distributor; records required.
9-642 - Lottery operator; conflict of interest prohibited.
9-643 - Lottery; local control; section, how construed.
9-644 - Local control; annexation; effect.
9-645 - Licensees; exempt from Uniform Disposition of Unclaimed Property Act.
9-646 - Participation; restrictions.
9-646.01 - No extension of credit.
9-647 - Lottery; time limitation.
9-648 - Gross proceeds; tax; collection.
9-649 - Tax Commissioner; power to seize contraband; effect.
9-651 - Lottery ticket; requirements.
9-652 - Violations; penalties; enforcement; venue.
9-653 - Reports and records; disclosure; limitations; violation; penalty.
9-804.02 - Transferred to section 83-162.01.
9-804.03 - Transferred to section 83-162.02.
9-804.04 - Transferred to section 83-162.03.
9-804.05 - Transferred to section 83-162.04.
9-805 - Tax Commissioner; agreements authorized.
9-807 - Division; personnel; bond or insurance.
9-809 - Auditor of Public Accounts; audit; Tax Commissioner; reports.
9-811 - Exemption from occupation tax.
9-814 - Prohibited acts; violations; penalties.
9-818 - Attorney General and other law enforcement authority; powers and duties.
9-820 - Contracts awarded by Tax Commissioner; notices of hearings; orders and decisions; delivery.
9-821 - District court of Lancaster County; jurisdiction; appeal.
9-822 - Books and records; requirements.
9-823 - Rules and regulations; enumerated; Tax Commissioner; duties.
9-824 - Lottery game retailer; contract with division; considerations.
9-825 - Lottery game retailer; division; sale of tickets; when.
9-826 - Lottery game retailer; award of contract; director; findings required.
9-827 - Lottery game retailer; cooperation with director; termination of contract.
9-828 - Director; powers relating to contracts and fees.
9-829 - Ticket sales; restrictions.
9-830 - Lottery game retailer; bond; requirements.
9-831 - Advertising on problem gambling prevention, education, and awareness messages; requirements.
9-832 - Refusal to award contract; termination of contract; fine; procedure; appeal.
9-833 - Procurement of goods or services; director; powers; limitation.
9-836 - Major procurement; lottery contractor; performance bond.
9-836.01 - Division; sale of tangible personal property; distribution of profits.
9-837 - Lottery contractor; perform contract in compliance with other laws; failure; effect.
9-838 - Attorney General; Nebraska State Patrol; duties.
9-839 - Civil and criminal proceedings; jurisdiction.
9-840 - Director; studies and report.
9-841 - Act; intent; preemption of state or local laws or regulations.
9-1001 - Funding for assistance to problem gamblers; legislative findings and intent.
9-1003 - Nebraska Commission on Problem Gambling; created; members; terms; vacancies; meetings.
9-1004 - Commission; officers; expenses; duties; director; duties; rules and regulations; report.
9-1005 - Gamblers Assistance Program; created; duties.
9-1006 - Compulsive Gamblers Assistance Fund; created; use; investment.
9-1102 - Games of chance; permitted; restrictions.
9-1105 - Commission; administer act.
9-1106 - Commission; powers and duties.
9-1107 - Racing and Gaming Commission's Racetrack Gaming Fund; created; use; investment.
9-1109 - Credit cards; prohibited; applicant or authorized gaming operator; requirements.
9-1111 - Game of chance; cheating; gaming device; manipulation; penalties.
9-1112 - Participation in unlawful manner; violations; penalties.
9-1113 - Gaming device; acts prohibited; penalties.
9-1115 - Participation prohibited; violations; penalties.
9-1116 - Violations; general penalty provisions.
9-1117 - Authorized gaming operator; license; application; contents.
9-1118 - List of self-excluded persons.
9-1203 - Tax; amount; collection.
9-1204 - Tax; proceeds; distribution.
9-1206 - Tax; delinquent; penalty; interest.