Section 370-600-602 - CLAIMS602.01 Claim forms Claim forms can be obtained from any Lottery Game Retailer or from any office of the Division. Only official claim forms provided by the Division can be used. A claim form is required to obtain a prize in the following situations:
602.01A Any prize over $500 claimed from any of the Division's claim centers.602.01B The Division may require claim forms in any other situation.602.02 Identification of winners An individual shall provide his or her social security number if a claim form is required by these regulations.
602.03 A prize claim shall be entered in the name of an individual person or legal entity. If the prize claimed exceeds five hundred dollars ($500) the person or entity shall also furnish a tax identification number, a social security number for individuals and a federal employer identification number (FEIN) for all other persons.602.04 A claim may be entered in the name of an organization only if the organization is a legal entity and possesses a FEIN issued by the Internal Revenue Service. 602.04A If the Division, a Lottery Game Retailer, or these regulations require that a claim form be filed, the FEIN must be shown on the claim form.602.04B A group, family unit, club, or other organization which is not a legal entity or which does not possess a FEIN may file Internal Revenue Service Form 5754 "Statement by Person(s) Receiving Gambling Winnings," with the Division. The group, family unit, club or other organization must designate one individual in whose name the claim shall be entered, will be paid, and will have income tax withholding withdrawn from. Submission of the above IRS form attributes for tax purposes only to whom winnings and withholding are attributable.602.04C A group, family unit, club, or other organization which is not a legal entity or which does not possess a FEIN and which does not file IRS Form 5754, shall designate one individual in whose name the claim shall be entered and that person's social security number shall be furnished. 602.04C(1) If a claim is erroneously entered with multiple claimants, and the claimants fail to designate an individual recipient, or there is lack of agreement with the designation, the Division may designate one of the claimants as the sole recipient for the purpose of making payment.602.04C(2) The claim shall then be considered as if it were originally entered in the name of the designated individual and payment of any prize won shall be made to that single individual.602.04C(3) The payment of the prize to the designated individual shall relieve the Division of all liability for the payment of the prize. 602.04D If a claim is entered on behalf of a legal entity, group, family unit, club or other organization and a prize payment option is available, the claimant shall determine the sole method of prize payment for entire group.602.05 Claim period All winning instant-win game tickets must be received for payment as prescribed in these regulations within one hundred eighty (180) days after the announced end of the game, or of the drawing or event which caused the ticket to be a winning entry, whichever is later. All winning on-line game tickets must be claimed by submitting a prize claim to the Nebraska Lottery within one hundred eighty (180) days after the drawing date.
602.05A In the event that the last day falls on a Saturday, Sunday, or legal holiday, a claimant may redeem his or her prize-winning ticket on the next business day.602.05B Tickets which have been mailed in an envelope bearing a United States Postal Service postmark on or before the last day will be deemed to have been submitted on time.602.05C In accordance with the Soldiers' and Sailors' Civil Relief Act of 1940, (50 APP U.S.C.A. section 525), any person while in active military service may claim exemption from the one hundred eighty (180) day ticket redemption requirement. Such person, however, must claim his or her winning ticket or share as soon as practicable and in no event later than one hundred eighty (180) days after discharge from active military service.602.06 Conditions of filing claim The claimant by submitting a claim form agrees to the following provisions:
602.06A The discharge of Nebraska, the Department, its officials, officers and employees of all further liability upon payment of the prize;602.06B The authorization to use the claimant's name, town of residence, and amount of prize for publicity purposes upon award of the prize;602.06C If valid claim is not made for a prize payable directly by the lottery by the end of the period, the unclaimed prize money will be handled in the manner provided by these regulations.602.06D A prize won by a person who purchased or received the winning ticket in violation of these regulations will be treated as an unclaimed prize under these regulations.602.07 The Division reserves the right to request a claimant of a winning ticket to disclose the location or person from whom the claimant purchased the ticket.602.08 Unclaimed tickets Any prize which has been won, but which is not claimed within one hundred eighty (180) days after the announced end of the game shall be directed according to the discretion of the State Tax Commissioner.
602.09 Signature on tickets Unless otherwise provided for in the rules or procedures for a specific game, the claimant shall sign the ticket in the space provided on the ticket and complete and sign a claim form provided by the Division.
602.10 Void Tickets or Claims Any ticket purchased or used to claim a prize in violation of Nebraska or federal law, or purchased in noncompliance with the provisions of the State Lottery Act, Nebraska Lottery Regulations, game rules or other rules or directives issued by the Director, Division or State Tax Commissioner shall be void and may not be used to claim any prize.
602.11 Prize Claim Options Final If a prize winner is given an option regarding the method of prize payment, any payment method election becomes final and may not be revoked upon election by the prize winner. Prize winners are solely responsible for any tax consequences from their prize payment elections.
370 Neb. Admin. Code, ch. 600, § 602