§ 1-105 Act, how cited
§ 1-105.01 Nebraska State Board of Public Accountancy; purpose
§ 1-106 Terms, defined
§ 1-107 Nebraska State Board of Public Accountancy; creation; membership; appointment; qualifications; terms; vacancies; removal; reappointment
§ 1-108 Board; chairperson; rules and regulations; quorum; seal; records
§ 1-108.01 Board; conflicts of interest; rules and regulations
§ 1-109 Board; annual register; contents; personnel;executive director; duties
§ 1-110 Board member; salary; expenses
§ 1-111 Fees, costs, andpenalties; collection; Certified Public Accountants Fund; created; use; investment;civil penalties; distribution
§ 1-112 Board; professional conduct; rules and regulations
§ 1-113 Advisory committee; membership
§ 1-114 Certificate asa certified public accountant; granted; qualifications
§ 1-115 Certified public accountant; examinations, when held; use of prepared questions and grading service
§ 1-116 Certified public accountant; examination; eligibility
§ 1-117 Certified public accountant; completion of examination; additional requirements
§ 1-118 Certified public accountant; reexamination; waiting period
§ 1-119 Certified public accountant; examination fee
§ 1-120 Certified public accountant; reexaminationfee
§ 1-121 Certified public accountant; fees; when payable
§ 1-122 Certified public accountant; certificate;use of abbreviation C.P.A.; list
§ 1-124 Certified public accountant; reciprocal certificate; waiver of examination; fee
§ 1-125.01 Certified public accountant in anotherstate; practice privilege; conditions; limitations
§ 1-125.02 Foreign accountant; temporary practiceprivilege; conditions; limitations; fee
§ 1-126 Certified public accountant; partnershipor limited liability company; registration; requirements
§ 1-134 Public accountant; corporation; registration
§ 1-135 Public accountant; offices; registration;fee; manager
§ 1-136 Public accountant; permits; issuance; fees; failure to renew; effect; inactive list
§ 1-136.01 Permit; renewal; professional development;rules and regulations
§ 1-136.02 Permit; when issued
§ 1-136.04 Permit issuance; experience in lieu of being a college or university graduate
§ 1-137 Individual certificates, practice privilege, temporary practiceprivilege, registration, and permits; disciplinary action; grounds
§ 1-137.01 Actions in another state; disciplinaryaction; grounds; board; investigatory duty
§ 1-138 Partnership or limited liability company;disciplinary action; grounds
§ 1-139 Corporation; disciplinary action; grounds
§ 1-140 Disciplinary action; board; initiation of proceedings
§ 1-141 Disciplinary action; notice to accused; how given
§ 1-142 Disciplinary action; failure of accused to appear and defend; hearing; order
§ 1-143 Disciplinary action; appearance by accused; privileges
§ 1-144 Disciplinary action; hearing; board; powers
§ 1-145 Disciplinary action; board; rules of evidence
§ 1-146 Disciplinary action; record of hearing
§ 1-147 Disciplinary action; board; legal representation
§ 1-148 Disciplinary action; action of board
§ 1-149 Disciplinary action; appeal; procedure
§ 1-150 Disciplinary action; additional board powers
§ 1-151 Certified public accountant; person;use of term C.P.A.; requirements
§ 1-152 Certified public accountant or public accountant; partnershipor limited liability company; use of titlesor term C.P.A.; requirements
§ 1-153 Peer review; rules and regulations
§ 1-155 Use of terms, prohibited; exception
§ 1-156 Corporation; use of terms, prohibited;exception
§ 1-157 Accountant or auditor; use of terms;when permitted
§ 1-158 Partnership or limited liability company;use of terms; requirements
§ 1-159 Corporation; use of terms; requirements
§ 1-160 Public accountant; absence of permit; requirement to so state; exceptions
§ 1-161 Certified public accountant; publicaccountant; false use of partnership or limited liability company designation;prohibition
§ 1-162 Certified public accountant; employeesand assistants; not prohibited
§ 1-162.01 Firms; owners permitted; conditions; rules and regulations
§ 1-164 Banking, law, and agricultural services; not prohibited
§ 1-164.01 Services related to financial statements;not prohibited
§ 1-164.02 Formation of business partnershipor limited liability company; not prohibited
§ 1-164.03 Use of title accountant; not prohibited
§ 1-165 Board; unlawful practice; injunction
§ 1-166 Unlawful use of terms; penalty
§ 1-167 Unlawful use of terms; advertising;prima facie evidence of violation
§ 1-168 Certified public accountant; workingpapers and memoranda; property rights
§ 1-170 Audit, report, or financial statement;public agency of state; made by whom
§ 1-171 Audit, report, or financial statement;federal regulation; made by whom

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Terms Used In Nebraska Statutes > Public Accountancy Act

  • Accruals: shall mean funds to cover all expected claims, reserves, and expenses to operate the self-funded portion of the employee benefit plan for a plan year. See Nebraska Statutes 13-1604
  • Acquire: when used in connection with a grant of power or property right to any person shall include the purchase, grant, gift, devise, bequest, and obtaining by eminent domain. See Nebraska Statutes 49-801
  • Action: shall include any proceeding in any court of this state. See Nebraska Statutes 49-801
  • Action shall: include any proceeding in any court of this state. See Nebraska Statutes 49-801
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Agency: shall mean any combination of two or more municipalities or counties acting together under the Interlocal Cooperation Act or the Joint Public Agency Act, a natural resources district acting alone or together with one or more counties and municipalities under either of such acts, any joint entity as defined in section Nebraska Statutes 13-2004
  • Agricultural lime slurry: shall mean pulverized limestone suspended in water and which may contain up to two percent by weight of appropriate clay and surfactant to maintain the liming material in suspension. See Nebraska Statutes 2-4316
  • Agricultural liming material: shall mean material which is distributed for agricultural purposes whose calcium and magnesium compounds are capable of neutralizing soil acidity, including limestone, burnt lime, hydrated lime, marl, an industrial byproduct, and agricultural lime slurry. See Nebraska Statutes 2-4303
  • Agricultural product or commodity shall: include all products resulting from the conduct of farming or ranching activities, dairying, beekeeping, aquaculture, insect production, poultry or egg production, or comparable activities, and any byproducts resulting from such activities. See Nebraska Statutes 2-3804
  • Air navigation facility: means any facility, other than one owned and operated by the United States, used in, available for use in, or designed for use in, aid of air navigation, including any structures, mechanisms, lights, beacons, markers, communicating systems, or other instrumentalities, or devices used or useful as an aid, or constituting an advantage or convenience, to the safe taking off, navigation, and landing of aircraft, or the safe and efficient operation or maintenance of an airport, and any combination of any or all of such facilities. See Nebraska Statutes 3-240
  • Airport: means any area of land or water which is used or intended for use, for the landing and taking off of aircraft, and any appurtenant areas which are used, or intended for use, for airport buildings or other airport facilities or rights-of-way, together with all airport buildings and facilities located thereon. See Nebraska Statutes 3-240
  • Allegation: something that someone says happened.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annual percentage rate: The cost of credit at a yearly rate. It is calculated in a standard way, taking the average compound interest rate over the term of the loan so borrowers can compare loans. Lenders are required by law to disclose a card account's APR. Source: FDIC
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Applicant: means a person filing an application for a license under the Nebraska Money Transmitters Act. See Nebraska Statutes 8-2703
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Aquaculture: shall mean the agricultural practice of controlled propagation and cultivation of aquatic plants or animals for commercial purposes. See Nebraska Statutes 2-3804.01
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Attorney: shall mean attorney at law. See Nebraska Statutes 49-801
  • Authorized delegate: means an entity designated by the licensee or an exempt entity under the Nebraska Money Transmitters Act to engage in the business of money transmission on behalf of the licensee or exempt entity. See Nebraska Statutes 8-2704
  • Authorized representative: shall mean any person designated by the county, city, or village or a joint entity created by the county, city, or village by entering into an agreement pursuant to the Interlocal Cooperation Act to examine, sign, and approve a lottery worker license application for submission to the department. See Nebraska Statutes 9-603.02
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Bequest: Property gifted by will.
  • Bingo: shall mean that form of gambling in which:

    (a) The winning numbers are determined by random selection from a pool of seventy-five or ninety numbered designators. See Nebraska Statutes 9-204

  • Bingo card monitoring device: shall mean a technological aid which allows a bingo player to automatically or manually enter bingo numbers as they are announced at a bingo occasion and which enters or otherwise conceals those numbers on bingo cards which are electronically stored in and displayed on the device. See Nebraska Statutes 9-204.04
  • Bingo chairperson: shall mean one individual member of a licensed organization who is designated as responsible for overseeing the organization's bingo activities. See Nebraska Statutes 9-204.02
  • Bingo equipment: shall mean all devices, machines, and parts used in and which are an integral part of the conduct of bingo, including, but not limited to, bingo cards, disposable paper bingo cards, bingo balls, bingo blower devices, and computerized accounting systems. See Nebraska Statutes 9-204.03
  • Bingo occasion: shall mean a single gathering or session at which a bingo game or series of successive bingo games are played. See Nebraska Statutes 9-205
  • Bingo supplies: shall mean any items other than bingo equipment which may be used by a player to assist in the playing of bingo, including, but not limited to, daubers, chips, and glue sticks. See Nebraska Statutes 9-206
  • Biological control agent: shall mean a parasite, predator, pathogen, or competitive organism intentionally released by humans for the purposes of biological control with the intent of causing a reduction of a host or prey population. See Nebraska Statutes 2-1075
  • Board: shall mean the Corn Development, Utilization, and Marketing Board. See Nebraska Statutes 2-3604
  • Brand: shall mean the term, designation, trademark, product name, or other specific designation under which individual agricultural liming material is offered for sale. See Nebraska Statutes 2-4309
  • Bulk: shall mean in a nonpackaged form. See Nebraska Statutes 2-4312
  • Burnt lime: shall mean a material made from limestone which consists essentially of calcium oxide or a combination of calcium oxide with magnesium oxide. See Nebraska Statutes 2-4305
  • Calcium carbonate equivalent: shall mean the acid-neutralizing capacity of an agricultural liming material expressed as a weight percentage of calcium carbonate. See Nebraska Statutes 2-4314
  • Cancel: shall mean to discontinue all rights and privileges to hold a license or permit for up to three years. See Nebraska Statutes 9-207
  • Cancel: shall mean to discontinue all rights and privileges to hold a license for up to three years. See Nebraska Statutes 9-305
  • Cancel: shall mean to discontinue all rights and privileges to hold a license or permit for up to three years. See Nebraska Statutes 9-405
  • Cancel: shall mean to discontinue all rights and privileges to hold a license for up to three years. See Nebraska Statutes 9-603.03
  • Caucus: From the Algonquian Indian language, a caucus meant "to meet together." An informal organization of members of the legislature that exists to discuss issues of mutual concern and possibly to perform legislative research and policy planning for its members. There are regional, political or ideological, ethnic, and economic-based caucuses.
  • Certification inspection of Nebraska-grown nursery stock: shall mean an inspection performed pursuant to section Nebraska Statutes 2-1075.03
  • Certified seed potatoes: means seed potatoes which have been certified by a certification entity recognized by the department to certify that the seed potatoes are free of regulated plant pests. See Nebraska Statutes 2-1075.02
  • Chambers: A judge's office.
  • Charitable or community betterment purposes: shall mean (a) benefiting persons by enhancing their opportunity for religious or educational advancement, by relieving or protecting them from disease, suffering, or distress, by contributing to their physical well-being, by assisting them in establishing themselves in life as worthy and useful citizens, or by increasing their comprehension of and devotion to the principles upon which this nation was founded, (b) initiating, performing, or fostering worthy public works or enabling or furthering the erection or maintenance of public structures, and (c) lessening the burdens borne by government or voluntarily supporting, augmenting, or supplementing services which government would normally render to the people. See Nebraska Statutes 9-504
  • Charitable or community betterment purposes shall not: include any activity consisting of an attempt to influence legislation or participate in any political campaign on behalf of any elected official or person who is or has been a candidate for public office. See Nebraska Statutes 9-504
  • Circumstantial evidence: All evidence except eyewitness testimony.
  • Collector: shall mean any person who only gathers wild plants for the purpose of distribution. See Nebraska Statutes 2-1076
  • Commercial channels: shall mean the sale of corn for any use, to any commercial buyer, dealer, processor, cooperative, or to any person, public or private, who resells any corn or product produced from corn. See Nebraska Statutes 2-3607
  • Commercial channels: shall mean the sale of dry beans for any use to any commercial buyer, dealer, processor, or cooperative or to any person who resells such dry beans or any product produced from such dry beans. See Nebraska Statutes 2-3738
  • Commercial lessor: shall mean a person, partnership, limited liability company, corporation, or organization which owns or is a lessee of premises which are offered for leasing to a licensed organization on which bingo is or will be conducted. See Nebraska Statutes 9-207.01
  • Commission: shall mean the Dry Bean Commission. See Nebraska Statutes 2-3739
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Community betterment purposes: shall mean (a) benefiting persons by enhancing their opportunity for educational advancement, by relieving or protecting them from disease, suffering, or distress, by contributing to their physical well-being, by assisting them in establishing themselves in life as worthy and useful citizens, by providing them with opportunities to contribute to the betterment of the community, or by increasing their comprehension of and devotion to the principles upon which this nation was founded, (b) initiating, performing, or fostering worthy public works or enabling or furthering the erection or maintenance of public structures, (c) lessening the burdens borne by government or voluntarily supporting, augmenting, or supplementing services which government would normally render to the people, or (d) providing tax relief for the community. See Nebraska Statutes 9-604
  • Community betterment purposes shall not: include any activity consisting of an attempt to influence legislation or participate in any political campaign on behalf of any elected official or person who is or has been a candidate for public office. See Nebraska Statutes 9-604
  • Company: shall include any corporation, partnership, limited liability company, joint-stock company, joint venture, or association. See Nebraska Statutes 49-801
  • Company shall: include any corporation, partnership, limited liability company, joint-stock company, joint venture, or association. See Nebraska Statutes 49-801
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Container: means a bag, cup, can, pouch, package, container, bottle, or other packaging that is (1) designed to be reusable, recyclable, or single-use, (2) made of cloth, paper, plastic, including foamed or expanded plastic, cardboard, corrugated material, aluminum, glass, or postconsumer recycled or similar material or substrates, including coated, laminated, or multilayer substrates, and (3) designed for consuming, protecting, or transporting merchandise, food, or beverages from or at a food service or retail facility. See Nebraska Statutes 13-2004.01
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Control: means the power, directly or indirectly, to direct the management or policies of a licensee, whether through ownership of securities, by contract, or otherwise. See Nebraska Statutes 8-2706
  • Controlling person: means any person in control of a licensee. See Nebraska Statutes 8-2707
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corn shall not: include popcorn or sweet corn. See Nebraska Statutes 2-3610
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Council: shall mean the Environmental Quality Council. See Nebraska Statutes 13-2005
  • County: shall mean any county in the State of Nebraska. See Nebraska Statutes 13-2006
  • Covered dependent: shall mean a dependent who is enrolled in an employee benefit plan. See Nebraska Statutes 13-1605
  • Covered employee: shall mean an employee who is enrolled in an employee benefit plan. See Nebraska Statutes 13-1606
  • Credit report: A detailed report of an individual's credit history prepared by a credit bureau and used by a lender in determining a loan applicant's creditworthiness. Source: OCC
  • Credit Score: A number, roughly between 300 and 800, that measures an individual's credit worthiness. The most well-known type of credit score is the FICO score. This score represents the answer from a mathematical formula that assigns numerical values to various pieces of information in your credit report. Source: OCC
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Definite profit: shall mean the gross proceeds from a pickle card unit less all of the possible prizes in the unit. See Nebraska Statutes 9-305.01
  • Delivered or delivery: shall mean receiving corn for any use, except for storage, and includes receiving corn for consumption, for utilization, or as a result of sale in the State of Nebraska. See Nebraska Statutes 2-3608
  • Department: shall mean the Department of Agriculture. See Nebraska Statutes 2-1078
  • Department: shall mean the Department of Agriculture. See Nebraska Statutes 2-3805
  • Department: shall mean the Department of Agriculture. See Nebraska Statutes 2-4317
  • Department: means the Department of Banking and Finance. See Nebraska Statutes 8-2708
  • Department: shall mean the Department of Revenue. See Nebraska Statutes 9-208
  • Department: shall mean the Department of Revenue. See Nebraska Statutes 9-306
  • Department: shall mean the Department of Revenue. See Nebraska Statutes 9-406
  • Department: shall mean the Department of Revenue. See Nebraska Statutes 9-604.01
  • Department: shall mean the Department of Environment and Energy. See Nebraska Statutes 13-2008
  • Dependent: A person dependent for support upon another.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Designated premises: shall mean one location selected by a licensed organization at which individual pickle cards may be sold as opportunities for participation in a lottery by the sale of pickle cards. See Nebraska Statutes 9-306.01
  • Devise: To gift property by will.
  • Digital-on-premises ticket: means a digital ticket purchased in person on a mobile or other electronic device verified to be present at the location of the lottery operator or an authorized sales outlet location in accordance with subdivision (3)(b) of section Nebraska Statutes 9-604.02
  • Director: shall mean the Director of Agriculture or his or her designated employee, representative, or authorized agent. See Nebraska Statutes 2-1078.01
  • Director: shall mean the Director of Agriculture or his or her designee. See Nebraska Statutes 2-3806
  • Director: shall mean the Director of Agriculture. See Nebraska Statutes 2-4318
  • Director: means the Director of Banking and Finance. See Nebraska Statutes 8-2709
  • Director: shall mean the Director of Environment and Energy. See Nebraska Statutes 13-2009
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Distribute: shall mean selling, exchanging, bartering, moving, or transporting. See Nebraska Statutes 2-1079
  • Distribution location: shall mean each place nursery stock is offered for sale or sold and shall also include all locations of a vehicle from which nursery stock is offered for sale or sold directly. See Nebraska Statutes 2-1079.01
  • Distribution location shall mean each place nursery stock is offered for sale or sold and shall also: include all locations of a vehicle from which nursery stock is offered for sale or sold directly. See Nebraska Statutes 2-1079.01
  • Distributor: shall mean any person who purchases or otherwise obtains bingo equipment from a licensed manufacturer to sell, lease, distribute, or otherwise provide in this state to a licensed organization or licensed commercial lessor for use in a bingo occasion regulated by the Nebraska Bingo Act. See Nebraska Statutes 9-209
  • Distributor: shall mean any person licensed pursuant to section Nebraska Statutes 9-307
  • Domestic: when applied to corporations shall mean all those created by authority of this state. See Nebraska Statutes 49-801
  • Donor: The person who makes a gift.
  • Dry bean: shall mean any dry edible bean. See Nebraska Statutes 2-3740
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Electronic instrument: means a card or other tangible object for the transmission or payment of money that contains a microprocessor chip, magnetic strip, or other means for the storage of information, that is prefunded, and the value of which is decremented upon each use. See Nebraska Statutes 8-2710
  • Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC
  • Emergency: means any condition or occurrence, actual or threatened, which interferes physically with the conduct of normal business operations at one or more or all of the offices of a financial institution, or which poses an imminent or existing threat to the safety or security of persons or property, or both, including, but not limited to, fire, flood, earthquake, hurricane, wind, rain, snow storm, labor dispute and strike, power failure, transportation failure, interruption of a communication facility, shortage of fuel, housing, food, transportation, or labor, robbery or attempted robbery, actual or threatened enemy attack, epidemic or other catastrophe, riot, civil commotion, and any other act of lawlessness or violence, actual or threatened. See Nebraska Statutes 8-1,124
  • Employee benefit plan: shall mean a plan provided pursuant to section Nebraska Statutes 13-1607
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • 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.
  • Ex officio: Literally, by virtue of one's office.
  • Excess insurance: shall mean (1) aggregate insurance, (2) specific insurance, or (3) insurance in excess of a deductible, of which the plan sponsor assumes some or all of the risk for the deductible, purchased from an insurer. See Nebraska Statutes 13-1608
  • Excursion or dinner train: shall mean a train which has all of its passengers board and depart from the same location and is operated for trips of short duration for sightseeing, dining, entertainment, or other recreational purposes. See Nebraska Statutes 9-209.02
  • Executive officer: means the president, chairperson of the executive committee, senior officer responsible for business decisions, chief financial officer, and any other person who performs similar functions for a licensee. See Nebraska Statutes 8-2711
  • Executor: A male person named in a will to carry out the decedent
  • Expenses: shall mean (1) all costs associated with the purchasing, printing, or manufacturing of any items to be used or distributed in the lottery or raffle, (2) all office or clerical expenses in connection with the lottery or raffle, (3) all promotional expenses, (4) all salaries of persons employed to operate, conduct, or supervise any lottery or raffle, (5) any rental or lease expense, and (6) any fee or commission paid to any person associated with the lottery or raffle. See Nebraska Statutes 9-505
  • Expenses: shall mean (1) all costs associated with the purchasing, printing, or manufacturing of any items to be used or distributed in the lottery, (2) all office or clerical expenses in connection with the lottery, (3) all promotional expenses for the lottery, (4) all salaries of persons employed to operate, conduct, or supervise the lottery, (5) any rental or lease expense related to the lottery, (6) any fee or commission paid to any person associated with the lottery, (7) license fees paid to the department, and (8) any other costs associated with the conduct of a lottery by a county, city, or village. See Nebraska Statutes 9-605
  • Facility: shall mean any site owned and operated or utilized by any person for the collection, source separation, storage, transportation, transfer, processing, treatment, or disposal of solid waste and shall include a solid waste landfill. See Nebraska Statutes 13-2010
  • Fair Credit Reporting Act: A federal law, established in 1971 and revised in 1997, that gives consumers the right to see their credit records and correct any mistakes. Source: OCC
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Federal Deposit Insurance Corporation: A government corporation that insures the deposits of all national and state banks that are members of the Federal Reserve System. Source: OCC
  • Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. Source: OCC
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiduciary: A trustee, executor, or administrator.
  • Financial institution: means a bank, savings bank, building and loan association, savings and loan association, credit union, or trust company, or any office thereof, chartered by the department. See Nebraska Statutes 8-1,124
  • Fineness: shall mean the percentage by weight of the material which will pass standard sieves of specified sizes to be determined by the director pursuant to section Nebraska Statutes 2-4310
  • First purchaser: shall mean any person, public or private corporation, association, partnership, or limited liability company buying, accepting for shipment, or otherwise acquiring the property in or to corn from a grower, and shall include a mortgagee, pledgee, lienor, or other person, public or private, having a claim against the grower, when the actual or constructive possession of such corn is taken as part payment or in satisfaction of such mortgage, pledge, lien, or claim. See Nebraska Statutes 2-3606
  • First purchaser: shall mean any person, public or private corporation, association, partnership, or limited liability company buying, accepting for shipment, or otherwise acquiring dry beans from a grower and shall include, but not be limited to, a mortgagee, pledgee, lienor, or other person having a claim against the grower when the actual or constructive possession of such dry beans is taken as part payment or in satisfaction of the mortgage, pledge, lien, or claim. See Nebraska Statutes 2-3741
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fixed Rate: Having a "fixed" rate means that the APR doesn't change based on fluctuations of some external rate (such as the "Prime Rate"). In other words, a fixed rate is a rate that is not a variable rate. A fixed APR can change over time, in several circumstances:
    • You are late making a payment or commit some other default, triggering an increase to a penalty rate
    • The bank changes the terms of your account and you do not reject the change.
    • The rate expires (if the rate was fixed for only a certain period of time).
  • Forbearance: A means of handling a delinquent loan. A
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Foreign: when applied to corporations shall include all those created by authority other than that of this state. See Nebraska Statutes 49-801
  • Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Gaming manager: shall mean any person who is licensed by a Class II bingo licensee to be responsible for the supervision and operation of all gaming activities authorized and regulated under Nebraska Statutes 9-209.01
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Genetically engineered plant organism: shall mean an organism altered or produced through genetic modification from a donor, vector, or recipient organism using recombinant deoxyribonucleic acid techniques. See Nebraska Statutes 2-1079.02
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Governing official: shall mean the chief executive officer of a county, city, village or any other elected or appointed official, including a governing board member, who has any decisionmaking responsibility regarding the conduct of the lottery. See Nebraska Statutes 9-605.01
  • Governmental agency: means any municipality, city, village, county, public corporation, or other public agency. See Nebraska Statutes 3-240
  • Grantee: shall include every person to whom any estate or interest passes in or by any conveyance. See Nebraska Statutes 49-801
  • Gross proceeds: shall mean the total possible receipts from the sale of all pickle cards in any pickle card unit. See Nebraska Statutes 9-308
  • Gross proceeds: shall mean the total receipts received from the conduct of the lottery or raffle without any reduction for prizes, discounts, taxes, or allowable expenses. See Nebraska Statutes 9-407
  • Gross proceeds: shall mean the total aggregate receipts received from the conduct of any lottery or raffle conducted by any qualifying nonprofit organization without any reduction for prizes, discounts, or expenses and shall include receipts from admission cost, any consideration necessary for participation, and the value of any free tickets, games, or plays used. See Nebraska Statutes 9-506
  • Gross proceeds: shall mean the total aggregate receipts received from the conduct of any lottery conducted by any county, city, or village without any reduction for prizes, discounts, taxes, or expenses and shall include receipts from admission costs, any consideration necessary for participation, and the value of any free tickets, games, or plays used, except that gross proceeds shall not include any admission costs collected at any location where the lottery is also available to the public free of any admission charge. See Nebraska Statutes 9-606
  • Gross profit: shall mean the definite profit from the sale of a pickle card unit less any commission paid by a licensed organization to a pickle card operator selling individual pickle cards on behalf of the licensed organization. See Nebraska Statutes 9-308.01
  • Gross receipts: shall mean the total receipts received from admissions to the premises where bingo is conducted, when such admissions are directly related to the participation in bingo, and from the sale, rental, or use of all bingo cards. See Nebraska Statutes 9-210
  • Grow: shall mean to produce a plant or plant product, by propagation or cultivation, including, but not limited to, division, transplant, seed, or cutting, generally over a period of one year or greater. See Nebraska Statutes 2-1079.03
  • Grower: shall mean any landowner personally engaged in growing corn, a tenant of the landowner personally engaged in growing corn, and both the owner and tenant jointly and shall include a person, partnership, limited liability company, association, corporation, cooperative, trust, sharecropper, and other business unit, device, and arrangement. See Nebraska Statutes 2-3605
  • Grower: shall mean any landowner personally engaged in growing dry beans, a tenant of a landowner personally engaged in growing dry beans, or both the owner and tenant jointly and shall include, but not be limited to, any person, partnership, limited liability company, association, corporation, cooperative, trust, or sharecropper or any other business unit, device, or arrangement. See Nebraska Statutes 2-3742
  • Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. Source: OCC
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Harmonization plan: shall mean any agreement between states, or a state or states and the federal government, designed to limit the spread of a plant pest into or out of a designated area. See Nebraska Statutes 2-1080.01
  • Hydrated lime: shall mean a material made from burnt lime which consists of calcium hydroxide or a combination of calcium hydroxide with magnesium oxide or magnesium hydroxide. See Nebraska Statutes 2-4306
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Independent actuary: shall mean a member in good standing of the Society of Actuaries or the American Academy of Actuaries who is not an employee of the plan sponsor. See Nebraska Statutes 13-1609
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Industrial byproduct: shall mean any industrial waste or byproduct containing calcium or calcium and magnesium in forms that will neutralize soil acidity. See Nebraska Statutes 2-4308
  • Inhabitant: shall be construed to mean a resident in the particular locality in reference to which that word is used. See Nebraska Statutes 49-801
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Insurer: shall mean an insurer as defined in section Nebraska Statutes 13-1610
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Integrated solid waste management: shall mean solid waste management which is focused on planned development of programs and facilities that reduce waste toxicity and volume, recycle marketable materials, and provide for safe disposal of residuals. See Nebraska Statutes 13-2011
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Intestate: Dying without leaving a will.
  • Irrevocable trust: A trust arrangement that cannot be revoked, rescinded, or repealed by the grantor.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Keno manager: shall mean the shift manager, supervisor, or person in charge of the daily operation of a keno game at a location. See Nebraska Statutes 9-606.02
  • Keno writer: means a person whose primary responsibilities include accepting inside tickets or other requests for wagers and payments of wagers from players, issuing outside tickets, voiding tickets, and redeeming winning tickets. See Nebraska Statutes 9-606.03
  • Keno writer does not: include a keno manager, a lottery operator, or any other person who is directly in charge of the manual selection of numbers. See Nebraska Statutes 9-606.03
  • Keno writer means a person whose primary responsibilities: include accepting inside tickets or other requests for wagers and payments of wagers from players, issuing outside tickets, voiding tickets, and redeeming winning tickets. See Nebraska Statutes 9-606.03
  • Key shareholder: means any person or group of persons acting in concert owning ten percent or more of any voting class of an applicant's stock. See Nebraska Statutes 8-2712
  • Label: shall mean any written or printed matter on or attached to the package or on the delivery ticket which accompanies bulk shipments. See Nebraska Statutes 2-4313
  • Land or real estate: shall include lands, tenements, and hereditaments and all rights thereto and interest therein other than a chattel interest. See Nebraska Statutes 49-801
  • Lawful purpose: shall mean charitable or community betterment purposes, including, but not limited to, one or more of the following:

    (a) Benefiting persons by enhancing their opportunity for religious or educational advancement, by relieving or protecting them from disease, suffering, or distress, by contributing to their physical well-being, by assisting them in establishing themselves in life as worthy and useful citizens, or by increasing their comprehension of and devotion to the principles upon which this nation was founded. See Nebraska Statutes 9-408

  • Lawful purpose shall not: include any activity consisting of an attempt to influence legislation or participate in any political campaign on behalf of any elected official or person who is or has been a candidate for public office. See Nebraska Statutes 9-408
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • License: shall mean any license to conduct bingo as provided in section Nebraska Statutes 9-212
  • License: shall mean any license to conduct a lottery by the sale of pickle cards as provided in section Nebraska Statutes 9-310
  • License: shall mean any license to conduct a lottery or raffle as provided in section Nebraska Statutes 9-409
  • License: shall mean a license issued to any county, city, or village to conduct a lottery for community betterment purposes, any license issued to any lottery operator, any license issued to any manufacturer-distributor, any license issued to any authorized sales outlet location, and any license issued to any lottery worker. See Nebraska Statutes 9-606.01
  • Licensed organization: shall mean a nonprofit organization or volunteer fire company or volunteer first-aid, rescue, ambulance, or emergency squad licensed to conduct bingo under the Nebraska Bingo Act. See Nebraska Statutes 9-213
  • Licensed organization: shall mean a nonprofit organization or volunteer fire company or volunteer first-aid, rescue, ambulance, or emergency squad licensed to conduct a lottery by the sale of pickle cards under the Nebraska Pickle Card Lottery Act. See Nebraska Statutes 9-311
  • Licensed organization: shall mean a nonprofit organization or a volunteer fire company or volunteer first-aid, rescue, ambulance, or emergency squad licensed to conduct a lottery or raffle under the Nebraska Lottery and Raffle Act. See Nebraska Statutes 9-410
  • Licensee: means a person licensed pursuant to the Nebraska Money Transmitters Act. See Nebraska Statutes 8-2713
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Limestone: shall mean a material consisting essentially of calcium carbonate or a combination of calcium carbonate with magnesium carbonate capable of neutralizing soil acidity. See Nebraska Statutes 2-4304
  • Limited period bingo: shall mean a bingo occasion, authorized by the department to be conducted, which is in addition to a licensed organization's regularly scheduled bingo occasions. See Nebraska Statutes 9-214
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Lottery: shall mean a gambling scheme in which (a) participants pay or agree to pay something of value for an opportunity to win, (b) winning opportunities are represented by tickets differentiated by sequential enumeration, and (c) winners are determined by a random drawing of the tickets or by the method set forth in section Nebraska Statutes 9-411
  • Lottery: shall mean a gambling scheme in which (a) participants pay or agree to pay something of value for an opportunity to win, (b) winning opportunities are represented by tickets differentiated by sequential enumeration, (c) the winners are to be determined by a random drawing of the tickets or by the method set forth in section Nebraska Statutes 9-507
  • Lottery by the sale of pickle cards: shall mean any gambling scheme in which participants pay or agree to pay something of value for a pickle card. See Nebraska Statutes 9-312
  • Lottery by the sale of pickle cards shall not mean or: include any activity authorized or regulated under the Nebraska Bingo Act, except as provided in section Nebraska Statutes 9-312
  • Lottery equipment: shall mean all proprietary devices, machines, and parts used in the manufacture or maintenance of equipment which is used in and is an integral part of the conduct of any lottery activity authorized or regulated under the Nebraska County and City Lottery Act. See Nebraska Statutes 9-613
  • Lottery operator: shall mean any individual, sole proprietorship, partnership, limited liability company, or corporation which operates a lottery on behalf of a county, city, or village. See Nebraska Statutes 9-614
  • Lottery shall not: include (a) any raffle as defined in section Nebraska Statutes 9-411
  • Lottery shall not: include (a) any raffle, (b) any gambling scheme which uses any mechanical, computer, electronic, or video gaming device which has the capability of awarding something of value, free games redeemable for something of value, or tickets or stubs redeemable for something of value, (c) any activity authorized or regulated under the Nebraska Bingo Act, the Nebraska County and City Lottery Act, the Nebraska Lottery and Raffle Act, the Nebraska Pickle Card Lottery Act, the State Lottery Act, section Nebraska Statutes 9-507
  • Lottery supplies: shall mean all tickets, cards, boards, sheets, or other supplies which are used in and are an integral part of the conduct of any lottery activity authorized or regulated under the Nebraska County and City Lottery Act. See Nebraska Statutes 9-615
  • Magistrate: shall include judge of the county court and clerk magistrate. See Nebraska Statutes 49-801
  • Magistrate shall: include judge of the county court and clerk magistrate. See Nebraska Statutes 49-801
  • Manufacturer: shall mean any person who assembles, produces, makes, or prints any bingo equipment. See Nebraska Statutes 9-214.01
  • Manufacturer: shall mean any person who assembles from raw materials or subparts a completed piece or pieces of pickle cards and pickle card units. See Nebraska Statutes 9-313
  • Manufacturer shall not mean or: include a licensed distributor who places, finishes, or configures disposable paper bingo cards, which have been produced by a licensed manufacturer, into a looseleaf or book form or some other format for distribution to an organization licensed to conduct bingo. See Nebraska Statutes 9-214.01
  • Manufacturer-distributor: shall mean any individual, sole proprietorship, partnership, limited liability company, or corporation which assembles, produces, makes, prints, or supplies lottery equipment or supplies for sale, use, or distribution in this state. See Nebraska Statutes 9-616
  • Marketing: shall include any and all activities intended to directly or indirectly facilitate the sale, exchange, or other distribution of a product or commodity in an economic, efficient, and profitable manner, including research, market development, publicity, promotion, education, product utilization, and comparable activities. See Nebraska Statutes 2-3807
  • Marketing shall: include any and all activities intended to directly or indirectly facilitate the sale, exchange, or other distribution of a product or commodity in an economic, efficient, and profitable manner, including research, market development, publicity, promotion, education, product utilization, and comparable activities. See Nebraska Statutes 2-3807
  • Marl: shall mean a granular or loosely consolidated earthy material composed largely of seashell fragments and calcium carbonate. See Nebraska Statutes 2-4307
  • Material litigation: means any litigation that, according to generally accepted accounting principles, is deemed significant to an applicant's or licensee's financial health and would be required to be referenced in an applicant's or licensee's annual audited financial statements, report to shareholders, or similar documents. See Nebraska Statutes 8-2714
  • Member: shall mean a person who has qualified for and been admitted to membership in a licensed organization pursuant to its bylaws, articles of incorporation, charter, rules, or other written statement for purposes other than conducting activities under the Nebraska Bingo Act. See Nebraska Statutes 9-215
  • Member: shall mean a person who has qualified for and been admitted to membership in a licensed organization pursuant to its bylaws, articles of incorporation, charter, rules, or other written statement for purposes other than conducting activities under the Nebraska Pickle Card Lottery Act. See Nebraska Statutes 9-314
  • Member: shall mean a person who is recognized and acknowledged by a licensed organization as a member for purposes other than conducting activities under the Nebraska Lottery and Raffle Act. See Nebraska Statutes 9-412
  • Monetary value: means a medium of exchange, whether or not redeemable in money. See Nebraska Statutes 8-2715
  • Money transmission: means the business of the sale or issuance of payment instruments or stored value or of receiving money or monetary value for transmission to a location within or outside the United States by any and all means, including wire, facsimile, or electronic transfer. See Nebraska Statutes 8-2716
  • Month: shall mean calendar month. See Nebraska Statutes 49-801
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgage loan: A loan made by a lender to a borrower for the financing of real property. Source: OCC
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Municipality: shall mean any city or village incorporated under the laws of this state. See Nebraska Statutes 13-2013
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • National Bank Examiner: An employee of the Comptroller of the Currency whose function is to examine national banks periodically to determine the financial position of a bank and the security of its deposits. The examiner also verifies that the bank maintains procedures consistent with federal banking laws and regulations. Source: OCC
  • Nationwide Mortgage Licensing System and Registry: means a licensing system developed and maintained by the Conference of State Bank Supervisors and the American Association of Residential Mortgage Regulators for the licensing and registration of mortgage loan originators, mortgage bankers, installment loan companies, and other state-regulated financial services entities and industries. See Nebraska Statutes 8-2717
  • Net profit: shall mean the gross profit from the sale of a pickle card unit less the unit cost and allowable expenses incurred by a licensed organization in connection with the sale of a pickle card unit. See Nebraska Statutes 9-314.01
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Nuisance plant: shall mean any plant not economically essential to the welfare of the people of Nebraska, as determined by the department, and which may serve as a favorable host of plant pests or may be detrimental to the agricultural interests of the State of Nebraska. See Nebraska Statutes 2-1081
  • Nursery: shall mean any property where nursery stock is grown, propagated, collected, or distributed and shall include, but not be limited to, private property or any property owned, leased, or managed by any agency of the United States, the State of Nebraska or its political subdivisions, or any other state or its political subdivisions where nursery stock is fumigated, treated, packed, or stored by any person. See Nebraska Statutes 2-1082
  • Nursery stock distributor: shall mean any person involved in:

    (1) The acquisition and further distribution of nursery stock. See Nebraska Statutes 2-1083.01

  • Oath: A promise to tell the truth.
  • Oath: shall include affirmation in all cases in which an affirmation may be substituted for an oath. See Nebraska Statutes 49-801
  • Oath shall: include affirmation in all cases in which an affirmation may be substituted for an oath. See Nebraska Statutes 49-801
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Office: means any place at which a financial institution transacts its business or conducts operations related to its business. See Nebraska Statutes 8-1,124
  • Officers: means the person or persons designated by the board of directors, supervisory committee, or other governing body of a financial institution, to act for such financial institution in an emergency or, in the absence of any such designation or of such officer or officers, the president or any other officer in charge of such financial institution or of such office or offices. See Nebraska Statutes 8-1,124
  • Outstanding payment instrument: means any payment instrument issued by a licensee which has been sold in the United States directly by the licensee or any payment instrument issued by a licensee which has been sold by an authorized delegate of the licensee in the United States, which has been reported to the licensee as having been sold, and which has not yet been paid by or for the licensee. See Nebraska Statutes 8-2718
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Passenger tire equivalent of waste tires: means twenty pounds of waste tire or processed waste tire. See Nebraska Statutes 13-2013.01
  • Payment instrument: means any electronic or written check, draft, money order, travelers check, or other electronic or written instrument or order for the transmission or payment of money, sold or issued to one or more persons, whether or not such instrument is negotiable. See Nebraska Statutes 8-2719
  • Peace officer: shall include sheriffs, coroners, jailers, marshals, police officers, state highway patrol officers, members of the National Guard on active service by direction of the Governor during periods of emergency, and all other persons with similar authority to make arrests. See Nebraska Statutes 49-801
  • Permit: shall mean a special event bingo permit as provided in section Nebraska Statutes 9-215.01
  • Permit: shall mean a special permit to conduct one raffle and one lottery as provided in section Nebraska Statutes 9-413
  • Person: shall mean any body politic or corporate, society, community, the public generally, any individual, partnership, limited liability company, joint-stock company, or association, or any agent of any such entity. See Nebraska Statutes 2-1084
  • Person: means any individual, partnership, limited liability company, association, joint-stock association, trust, or corporation. See Nebraska Statutes 8-2721
  • 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
  • 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
  • Personal property: All property that is not real property.
  • Pickle card: shall mean any disposable card, board, or ticket which accords a person an opportunity to win a cash prize by opening, pulling, detaching, or otherwise removing one or more tabs from the card, board, or ticket to reveal a set of numbers, letters, symbols, or configurations, or any combination thereof, and shall include, but not be limited to, any card known as a pickle ticket, pickle, break-open, pull-tab, pull-tab board, punchboard, seal card, pull card, or any other similar card, board, or ticket which is included under this section, whether referred to by any other name. See Nebraska Statutes 9-315
  • Pickle card operator: shall mean any sole proprietorship, partnership, limited liability company, or corporation which sells individual pickle cards on behalf of the licensed organization. See Nebraska Statutes 9-316
  • Pickle card shall not mean or: include any:

    (1) Card used in connection with bingo conducted pursuant to the Nebraska Bingo Act, except as provided in section Nebraska Statutes 9-315

  • Pickle card unit: shall mean a series or complete set of pickle cards, which consists of all winning and losing cards in a particular unit, set, series, deal, or scheme for a lottery by the sale of pickle cards, in the receptacle or box in and with which the unit of pickle cards is sold by a distributor. See Nebraska Statutes 9-317
  • Place of origin: shall mean the county and state where nursery stock was most recently grown for a period of not less than one cycle of active growth. See Nebraska Statutes 2-1084.01
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Plan sponsor: shall mean any political subdivision providing an employee benefit plan. See Nebraska Statutes 13-1611
  • Plant: shall mean any plant, plant product, plant part, or reproductive or propagative part of a plant, plant product, or plant part including, but not limited to, trees, shrubs, vines, forage and cereal plants, fruit, seeds, grain, wood, or lumber. See Nebraska Statutes 2-1085
  • Plant pest: shall mean any insect, arthropod, nematode, mollusk, fungus, bacteria, virus, mycoplasma, parasitic plant, physiological disorder, or other infectious agent which can directly or indirectly injure or cause damage or a pathological condition to plants. See Nebraska Statutes 2-1086
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Political subdivision: shall include villages, cities, counties, school districts, public power districts, community colleges, natural resources districts, and all other units of local government. See Nebraska Statutes 13-1612
  • Political subdivision shall: include villages, cities, counties, school districts, public power districts, community colleges, natural resources districts, and all other units of local government. See Nebraska Statutes 13-1612
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Premises: shall mean a building, a distinct portion of a building, or a railroad coach car of an excursion or dinner train in which bingo is being played and shall not include any area of land surrounding the building or excursion or dinner train. See Nebraska Statutes 9-216
  • Premises: shall mean a building or a distinct portion of a building and shall not include any area of land surrounding the building. See Nebraska Statutes 9-317.01
  • Premises shall mean a building or a distinct portion of a building and shall not: include any area of land surrounding the building. See Nebraska Statutes 9-317.01
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probate: Proving a will
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Process: shall mean a summons, subpoena, or notice to appear issued out of a court in the course of judicial proceedings. See Nebraska Statutes 49-801
  • Processor: shall mean any person or business or a representative thereof who receives, stores, ships, or otherwise handles dry beans. See Nebraska Statutes 2-3743
  • Profit: shall mean the gross receipts collected from one or more bingo games, less reasonable sums necessarily and actually expended for prizes, taxes, license and permit fees, bingo equipment, the cost of renting or leasing a premises for the conduct of bingo, and other allowable expenses. See Nebraska Statutes 9-217
  • Profit: shall mean the gross proceeds less reasonable sums necessarily and actually expended for prizes, taxes, and allowable expenses. See Nebraska Statutes 9-414
  • Property: shall mean any real estate or personal property, including any vessel, automobile, aircraft, rail car, other vehicle, machinery, building, dock, nursery, orchard, or other place where plants are grown or maintained or the contents of such place. See Nebraska Statutes 2-1087
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Qualifying nonprofit organization: shall mean any nonprofit organization holding a certificate of exemption under section 501 of the Internal Revenue Code or whose major activities, exclusive of conducting any lottery or raffle, are conducted for charitable and community betterment purposes. See Nebraska Statutes 9-508
  • Qualifying nonprofit organization shall not mean or: include any organization which holds a license pursuant to the Nebraska Bingo Act. See Nebraska Statutes 9-217.01
  • Quorum: The number of legislators that must be present to do business.
  • Raffle: shall mean a gambling scheme in which (a) participants pay or agree to pay something of value for an opportunity to win, (b) winning opportunities are represented by tickets differentiated by sequential enumeration, (c) winners are determined by a random drawing of the tickets or by the method set forth in section Nebraska Statutes 9-415
  • Raffle: shall mean a gambling scheme in which (a) participants pay or agree to pay something of value for an opportunity to win, (b) winning opportunities are represented by tickets differentiated by sequential enumeration, (c) winners are to be determined by a random drawing of tickets or by the method set forth in section Nebraska Statutes 9-509
  • Raffle shall not: include (a) any gambling scheme which uses any mechanical, computer, electronic, or video gaming device which has the capability of awarding something of value, free games redeemable for something of value, or tickets or stubs redeemable for something of value, (b) any activity which is authorized or regulated under the Nebraska Bingo Act, the Nebraska County and City Lottery Act, the Nebraska Pickle Card Lottery Act, the Nebraska Small Lottery and Raffle Act, the State Lottery Act, section Nebraska Statutes 9-415
  • Raffle shall not: include (a) any gambling scheme which uses any mechanical, computer, electronic, or video gaming device which has the capability of awarding something of value, free games redeemable for something of value, or tickets or stubs redeemable for something of value, (b) any activity authorized or regulated under the Nebraska Bingo Act, the Nebraska County and City Lottery Act, the Nebraska Lottery and Raffle Act, the Nebraska Pickle Card Lottery Act, the State Lottery Act, section Nebraska Statutes 9-509
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Revoke: shall mean to permanently void and recall all rights and privileges of an organization or a person to obtain a license or a permit. See Nebraska Statutes 9-220
  • Revoke: shall mean to permanently void and recall all rights and privileges of an organization or a person to obtain a license. See Nebraska Statutes 9-319
  • Revoke: shall mean to permanently void and recall all rights and privileges to obtain a license or permit. See Nebraska Statutes 9-416
  • Revoke: shall mean to permanently void and recall all rights and privileges to obtain or hold a license. See Nebraska Statutes 9-617
  • Revolving credit: A credit agreement (typically a credit card) that allows a customer to borrow against a preapproved credit line when purchasing goods and services. The borrower is only billed for the amount that is actually borrowed plus any interest due. (Also called a charge account or open-end credit.) Source: OCC
  • Rules and regulations: shall mean rules and regulations adopted and promulgated by the department pursuant to the Plant Protection and Plant Pest Act. See Nebraska Statutes 2-1088
  • Sale: shall include any pledge or mortgage of corn after harvest to any person, public or private. See Nebraska Statutes 2-3609
  • Sale shall: include any pledge or mortgage of corn after harvest to any person, public or private. See Nebraska Statutes 2-3609
  • Sales agent: shall mean any person who markets, sells, or delivers any pickle card unit on behalf of a licensed organization to any licensed pickle card operator. See Nebraska Statutes 9-320
  • Scrap tire or waste tire: means a tire that is no longer suitable for its original intended purpose because of wear, damage, or defect. See Nebraska Statutes 13-2013.02
  • Self-funding or self-funded shall mean assumption of primary liability or responsibility for certain risks or benefits rather than transferring the liability or responsibility to some other entity and: include the deductible portion when a plan sponsor assumes some or all of the risk for the deductible of an insured plan. See Nebraska Statutes 13-1613
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Solid waste management plan: shall mean a plan adopted by a county or municipality, including a joint plan adopted by an agency, for integrated solid waste management. See Nebraska Statutes 13-2015
  • Special event bingo: shall mean the conduct of bingo as provided in section Nebraska Statutes 9-224
  • State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
  • Statute: A law passed by a legislature.
  • Stored value: means monetary value that is evidenced by an electronic record. See Nebraska Statutes 8-2723
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Suspend: shall mean to cause a temporary interruption of all rights and privileges of a license or the renewal thereof and all rights and privileges to obtain a permit. See Nebraska Statutes 9-225
  • Suspend: shall mean to cause a temporary interruption of all rights and privileges of a license or the renewal thereof. See Nebraska Statutes 9-321
  • Suspend: shall mean to cause a temporary interruption of all rights and privileges of a license or permit or the renewal thereof. See Nebraska Statutes 9-417
  • Suspend: shall mean to cause a temporary interruption of all rights and privileges of a license or renewal thereof. See Nebraska Statutes 9-618
  • Sworn: shall include affirmed in all cases in which an affirmation may be substituted for an oath. See Nebraska Statutes 49-801
  • System: shall mean any equipment, vehicles, facilities, personnel, or contractors utilized for the purpose of collection, source separation, storage, transportation, transfer, processing, treatment, or disposal of solid waste. See Nebraska Statutes 13-2016
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Ton: shall mean a net weight of two thousand pounds avoirdupois. See Nebraska Statutes 2-4311
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Trustee: A person or institution holding and administering property in trust.
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • Unit cost: shall mean the total cost of a pickle card unit paid by a licensed organization to a distributor. See Nebraska Statutes 9-321.01
  • United States: shall include territories, outlying possessions, and the District of Columbia. See Nebraska Statutes 49-801
  • United States shall: include territories, outlying possessions, and the District of Columbia. See Nebraska Statutes 49-801
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
  • Utilization-of-funds member: shall mean a member of the organization who shall be responsible for the proper utilization of the gross receipts derived from the conduct of bingo by the licensed organization. See Nebraska Statutes 9-225.01
  • Utilization-of-funds member: shall mean a member of the organization who shall be responsible for supervising the conduct of the lottery by the sale of pickle cards and for the proper utilization of the gross proceeds derived from the conduct of the lottery by the sale of pickle cards. See Nebraska Statutes 9-321.02
  • Utilization-of-funds member: shall mean a member of the organization who shall be responsible for supervising the conduct of a lottery or raffle and for the proper utilization of the gross proceeds derived from the conduct of a lottery or raffle. See Nebraska Statutes 9-417.01
  • Venue: The geographical location in which a case is tried.
  • Violate: shall include failure to comply with. See Nebraska Statutes 49-801
  • Weight: shall mean the weight of undried material as offered for sale. See Nebraska Statutes 2-4315
  • Wild plants: shall mean nursery stock from any place other than a nursery. See Nebraska Statutes 2-1089
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • Yard waste: shall mean grass and leaves. See Nebraska Statutes 13-2016.01
  • Year: shall mean calendar year. See Nebraska Statutes 49-801