Nebraska Statutes 77-4019. Hearing; procedure
(1) A licensee may request a hearing on any proposed notice of deficiency issued by the Tax Commissioner.
Terms Used In Nebraska Statutes 77-4019
- Cancel: shall mean to discontinue for up to five years all rights and privileges under a license or certification. See Nebraska Statutes 77-4003
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801
- Revoke: shall mean to permanently void and recall all rights and privileges of a person to obtain a license or certification. See Nebraska Statutes 77-4005
- Suspend: shall mean to temporarily interrupt for up to one year all rights and privileges under a license or certification. See Nebraska Statutes 77-4006
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
- Tobacco products: shall mean (1) cigars, (2) cheroots, (3) stogies, (4) periques, (5) granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco, (6) snuff, (7) snuff flour, (8) cavendish, (9) plug and twist tobacco, (10) fine cut and other chewing tobacco, (11) shorts, refuse scraps, clippings, cuttings, and sweepings of tobacco, (12) other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise or both for chewing and smoking, and (13) electronic nicotine delivery systems, except that tobacco products shall not mean cigarettes as defined in section Nebraska Statutes 77-4007
(2) Any person licensed or certified under the Tobacco Products Tax Act may request a hearing after notice that the Tax Commissioner intends to revoke, cancel, or suspend a license or certification.
(3) Such request shall be made within twenty days after the receipt of the notice of deficiency or the notice that the Tax Commissioner intends to revoke, cancel, or suspend a license or certification.
(4) At such hearing the Tax Commissioner, or any officer or employee of the Tax Commissioner designated in writing, may examine any books, papers, or memoranda bearing upon the matter at issue and require the attendance of any person licensed or certified under the Tobacco Products Tax Act or any officer or employee of such person having knowledge pertinent to such hearing. The Tax Commissioner or his or her designee shall have the power to administer oaths to persons testifying at such hearing.
(5) During the hearing, the Tax Commissioner or his or her designee shall not be bound by the technical rules of evidence, and no informality in any proceeding or in the manner of taking testimony shall invalidate any order or decision made or approved by the Tax Commissioner.