9-350. Tax Commissioner; power to seize contraband; effect.
(1) The Tax Commissioner or his or her agents or employees, at the direction of the Tax Commissioner, or any peace officer of this state may seize, without a warrant, the following contraband goods found any place in this state: (a) Any pickle cards and pickle card units declared to be contraband goods in section 9-338; (b) any pickle cards that are not properly printed as required in section 9-346 or on which the tax has not been paid, except for pickle cards in the possession of a licensed distributor or licensed manufacturer; (c) any pickle cards or pickle card units purchased by any licensed organization from any source other than a licensed distributor; (d) any pickle cards or pickle card units that are being sold without all of the proper licenses; (e) any pickle card units or pickle cards that have been sold in violation of the Nebraska Pickle Card Lottery Act or any rules or regulations adopted and promulgated pursuant to such act; (f) any pickle cards or pickle card units in the possession of any licensee whose license has been revoked, canceled, or suspended or any pickle cards or pickle card units in the possession of any former licensee whose license has expired; or (g) any coin-operated or currency-operated pickle card dispensing device which contains any pickle cards deemed to be contraband goods pursuant to this subsection or any such device which does not have permanently and conspicuously affixed to it a current registration decal required by section 9-345.03.
(2) The Tax Commissioner may, upon satisfactory proof, direct return of any confiscated pickle cards or pickle card units when he or she has reason to believe that the entity from whom the pickle cards or pickle card units were confiscated has not willfully or intentionally evaded any tax or failed to comply with the Nebraska Pickle Card Lottery Act. Upon receipt of an affidavit of ownership, the Tax Commissioner shall relinquish possession of a seized coin-operated or currency-operated pickle card dispensing device to the lawful owners of the device if the device is not needed as evidence by the department, any county attorney, or the Attorney General at an administrative or judicial hearing, if contraband pickle cards have been removed from the device, and in the event the device was seized due to a violation of subsection (2) of section 9-345.03, if the entity who was utilizing the device has applied for and has received a current registration decal for the seized device.
(3) The Tax Commissioner may, upon finding that an entity in possession of contraband goods has willfully or intentionally evaded any tax or failed to comply with the act, confiscate such goods. Any pickle cards or pickle card units confiscated shall be destroyed.
(4) The seizure and destruction of coin-operated or currency-operated pickle card dispensing devices, pickle cards, or pickle card units shall not relieve any person from a fine, imprisonment, or other penalty for violation of the act.
(5) The Tax Commissioner or his or her agents or employees, at the direction of the Tax Commissioner, may seal any pickle cards, pickle card units, or coin-operated or currency-operated pickle card dispensing devices deemed to be contraband goods pursuant to this section. Such seal shall not be broken until authorized by the Tax Commissioner or his or her agents or employees. If the seal on a coin-operated or currency-operated pickle card dispensing device is broken prior to payment of the penalty and registration of the device required under section 9-345.03, the device shall be subject to forfeiture and sale by the Tax Commissioner.
(6) The Tax Commissioner or his or her agents or employees, when directed to do so by the Tax Commissioner, or any peace officer of this state shall not be responsible for negligence in any court for the sealing, seizure, or confiscation of any coin-operated or currency-operated pickle card dispensing device, pickle card, or pickle card unit pursuant to this section.
(7) Possession of pickle cards or pickle card units which are deemed to be contraband goods pursuant to this section shall be a violation of the Nebraska Pickle Card Lottery Act.
Source
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.