Nebraska Revised Statutes

Neb. Rev. Stat. § 2-1203 (2026)

Commission; powers; fines; board of stewards; powers; appeal; fine

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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The commission shall have power to prescribe and enforce rules and regulations governing horseraces and race meetings licensed as provided in sections 2-1201 to 2-1229 and games of chance as provided in the Nebraska Racetrack Gaming Act. Such rules and regulations shall contain criteria to be used by the commission for decisions on approving and revoking track licenses and setting racing dates.

The commission may revoke or suspend licenses issued to racing industry participants and may, in lieu of or in addition to such suspension or revocation, impose a fine in an amount not to exceed twenty-five thousand dollars upon a finding that a rule or regulation has been violated by a licensed racing industry participant. The exact amount of the fine shall be proportional to the seriousness of the violation and the extent to which the licensee derived financial gain as a result of the violation.

The commission may delegate to a board of stewards such of the commission's powers and duties as may be necessary to carry out and effectuate the purposes of sections 2-1201 to 2-1229.

Any decision or action of such board of stewards may be appealed to the commission or may be reviewed by the commission on its own initiative. The board of stewards may impose a fine not to exceed five thousand dollars upon a finding that a rule or regulation has been violated.

The commission shall remit administrative fines collected under this section to the State Treasurer for distribution in accordance with Article VII, section 5, of the Constitution of Nebraska.

Notes of Decisions
Cited in 8 cases, 1975–2020 · leading case: Omaha Expo. & Racing v. Nebraska State Racing Comm., 949 N.W.2d 183 (Neb. 2020).
Omaha Expo. & Racing v. Nebraska State Racing Comm., 949 N.W.2d 183 (Neb. 2020). · cites it 4× “Code ch. 3, § 001.08 (2006). - 188 - Nebraska Supreme Court Advance Sheets 307 Nebraska Reports OMAHA EXPO.”
Brunk v. Nebraska State Racing Comm'n, 700 N.W.2d 594 (Neb. 2005). · cites it 3× “In January 2002, Brunk and Van Horn each filed objections and motions to dismiss the complaints, alleging that the Commission lacked jurisdiction to proceed because neither Brunk nor Van Horn were at that time licensed “racing industry participants” within the meaning of Neb.…”
State ex rel. Stenberg v. Omaha Exposition & Racing, Inc., 644 N.W.2d 563 (Neb. 2002). · cites it 2× “1994) were all unconstitutional to the extent they authorized telewagering at teleracing facilities, we did not address any other portions of L.”
State ex rel. Marsh v. Nebraska State Bd. of Agric., 350 N.W.2d 535 (Neb. 1984). · cites it 2× “It points as authority to make such rule to Neb. Rev. Stat. § 2-1203 (Reissue 1977), which provides in part as follows: “The commission shall have power to prescribe and enforce rules and regulations governing horse races and race meetings, licensed as hereinafter provided.”
State ex rel. Stenberg v. Douglas Racing Corp., 524 N.W.2d 61 (Neb. 1994). · cites it 2× “718, now codified at Neb. Rev. Stat. §§ 2-1203 , 2-1203.01, 2-1207, 2-1208, 2-1216, 2-1221, 2-1222, and 2-1230 through 2-1242 (Cum.”
Durousseau v. Nebraska State Racing Comm'n, 231 N.W.2d 566 (Neb. 1975). · cites it 2× “*292 Section 2-1203, R. R. S. 1943, provides that the State Racing Commission “shall have power to prescribe and enforce rules and regulations governing horse races and race meetings, licensed as hereinafter provided.”
Governors of the Knights of Ak-Sar-Ben v. Dep't of Revenue, 349 N.W.2d 385 (Neb. 1984). “Section 2-1208 imposes a tax of 30 cents per admission, and further provides in pertinent part: “No other li- cense tax, permit tax, occupation tax, or excise tax, or racing fee, except as provided in this section and in sections 2-1203 and 2-1208.01, shall be levied, assessed…”
Gov. Of Knights of Ak-sar-ben v. Dept. of Rev., 349 N.W.2d 385 (Neb. 1984). “Section 2-1208 imposes a tax of 30 cents per admission, and further provides in pertinent part: "No other license tax, permit tax, occupation tax, or excise tax, or racing fee, except as provided in this section and in sections 2-1203 and 2-1208.01, shall be levied, assessed or…”
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