370 Neb. Admin. Code, ch. 200, § 202

Current through September 17, 2024

Section 370-200-202 - GENERAL PROVISIONS

202.01 Representation

Representation before the State Tax Commissioner is governed by the applicable statutes and decisions of the Nebraska Supreme Court. These rules shall not, however, prohibit anyone from representing themselves or transacting his or her own affairs.

202.01APower of Attorney. Any person appearing on behalf of a Lottery Game Retailer, Lottery Vendor, or Lottery Contractor, or any other person, as his or her duly authorized representative with regard to matters pertaining to the Act must have on file with the Division, a Power of Attorney. Once a Power of Attorney has been given for a hearing, the State Tax Commissioner will presume that it is valid until notice of its revocation is filed with the Division.

202.02 Notice

All notices required under these practice and procedure regulations, other than notices scheduling informal conferences, shall be mailed certified mail, return receipt requested, to the last known address of the party, his or her representative, or served personally.

202.03 Filing Date

A petition, other than a petition regarding a procurement action, is considered filed with the State Tax Commissioner on the date that it is received by the State Tax Commissioner, or if delivered by United States mail after the due date, the petition is considered filed with the State Tax Commissioner on the date of the postmark of the United States Post Office stamped on the envelope. Postmarks made by other than the United States Post Office will not be accepted as conclusive evidence of the filing date of any petition received after the due date.

202.03A When the last date for filing falls on a Saturday, Sunday, or an approved federal or state holiday, the filing will be considered timely if received on the next succeeding day which is not a Saturday, Sunday, or an approved federal or state holiday.

202.03B Petitions received by facsimile will not be accepted.

202.04 Filing date for procurement actions

Any petition regarding a procurement action must be filed within seventy-two (72) hours of the release of the Request for Proposal or the Invitation to Bid, or twenty-four hours prior to the submission date and time, whichever is earlier, or within seventy-two (72) hours of receipt of a notice of a rejection of a bid or proposal or notice of a contract award. For a petition on a procurement action, the petition must be physically received by the State Tax Commissioner within the appropriate time period.

202.04A A postmark date will not be sufficient to make a petition timely if the petition is not physically received by the appropriate time.

202.04B Petitions received by facsimile will not be accepted.

202.05 The period fixed by statute or regulation within which to file a petition cannot be extended. If a petition is not filed within the statutory or regulatory period, it will not be considered by the State Tax Commissioner, but will be returned certified mail, return receipt requested.

370 Neb. Admin. Code, ch. 200, § 202