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2020 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-3006 Tax Commissioner; administration of act.
Universal Citation: NE Code § 77-3006 (2020)
77-3006. Tax Commissioner; administration of act.
The administration of the Mechanical Amusement Device Tax Act is hereby vested in the Tax Commissioner subject to other provisions of law relating to the Tax Commissioner. The Tax Commissioner may prescribe, adopt and promulgate, and enforce rules and regulations relating to the administration and enforcement of the act and may delegate authority to his or her representatives to conduct hearings or perform any other duties imposed under the act. The Tax Commissioner may adopt and promulgate rules and regulations necessary to carry out section 77-3003.01.
Source
- Laws 1969, c. 635, § 6, p. 2544;
- Laws 2019, LB538, § 5.
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