Nebraska Revised Statutes

Neb. Rev. Stat. § 9-226.01 (2026)

Denial of application; procedure

✓ current as of July 2026
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(1) Before any application is denied pursuant to section 9-226, the department shall notify the applicant in writing by mail of the department's intention to deny the application and the reasons for the denial. Such notice shall inform the applicant of his or her right to request an administrative hearing for the purpose of reconsideration of the intended denial of the application. The date the notice is mailed shall be deemed to be the date of service of notice to the applicant.

(2) A request for hearing by the applicant shall be in writing and shall be filed with the department within thirty days after the service of notice to the applicant of the department's intended denial of the application. If a request for hearing is not filed within the thirty-day period, the application denial shall become final at the expiration of such period.

(3) If a request for hearing is filed within the thirty-day period, the Tax Commissioner shall grant the applicant a hearing and shall, at least ten days before the hearing, serve notice upon the applicant by mail of the time, date, and place of the hearing. Such proceedings shall be considered contested cases pursuant to the Administrative Procedure Act.

Notes of Decisions
Cited in 1 case, 1997–1997 · leading case: Se. Rural Volunteer Fire Dep't v. Nebraska Dep't of Revenue, 560 N.W.2d 436 (Neb. 1997).
Se. Rural Volunteer Fire Dep't v. Nebraska Dep't of Revenue, 560 N.W.2d 436 (Neb. 1997). “Both § 9-226.01 (Reissue 1991) of the Nebraska Bingo Act and § 9-322.”
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