Neb. Rev. Stat. » Chapter 9
Nebraska Revised Statutes

Neb. Rev. Stat. § 9-648 (2026)

Gross proceeds; tax; collection

✓ current as of July 2026
Find cases: SyfertCases citing this section NE-LEGnebraskalegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

Any county, city, or village which conducts a lottery shall submit to the department on a quarterly basis a tax of two percent of the gross proceeds. Such tax shall be remitted not later than thirty days from the close of the preceding quarter on forms provided by the department. The department shall remit the tax to the State Treasurer for credit to the Charitable Gaming Operations Fund. All deficiencies of the tax imposed by this section shall accrue interest and be subject to a penalty as provided for sales and use taxes in the Nebraska Revenue Act of 1967.

Notes of Decisions
Cited in 2 cases, 1995–2006 · leading case: City of Ralston v. Balka, 530 N.W.2d 594 (Neb. 1995).
Sort: Relevance Newest Treatment
City of Ralston v. Balka, 530 N.W.2d 594 (Neb. 1995). · cites it 6× “They sought a declaration that the "two percent of the gross proceeds" provision should be construed as consisting of the 2-percent tax required to be submitted to the Department of Revenue by counties, cities, and villages conducting lotteries, which is credited to the…”
Stewart v. Advanced Gaming Tech., Inc., 723 N.W.2d 65 (Neb. 2006). “) The Video Keno Initiative further proposes to amend § 9-648 to impose on any county, city, or village conducting a video keno lottery a tax of 9 percent of the gross gaming revenue.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.