Neb. Admin. Code § 316-34-001 — Scope and Definitions

001.01 Scope of this Chapter. This Chapter of these regulations is to be used only by persons seeking issuance of a declaratory order by the Department. 001.02 Definitions. As used in this Chapter: 001.02A Applicability means the relation of the law or action to the person, property, or state of facts, or its relevance under the circumstances given. It may include such questions as whether the law or action applies at all, to whom it applies, when it applies, how it applies, or which law or action applies. 001.02B Authorized representative means a person who is authorized by the petitioner, or any party to represent the petitioner, or any party for purposes of the declaratory order proceeding consistent with the requirements of Chapter 33, Article 8 of these regulations. 001.02C Declaratory order proceeding means a proceeding initiated by a petitioner seeking issuance of a binding order by the Department as to the applicability of specified circumstances to a law or action that is within the primary jurisdiction of the Department. 001.02D Department means the Nebraska Department of Revenue. 001.02E Hearing Officer means the Tax Commissioner or individual or individuals designated by the Tax Commissioner to conduct a declaratory order proceeding pursuant to the Administrative Procedure Act. 001.02F Law or action means a statute, regulation, revenue ruling, or order of the Tax Commissioner. 001.02G Necessary party means a person who or an entity which has a specific interest in the applicability of the law or action, as distinguished from a general interest, such as may be the concern of the public at large. A necessary party is one which is, or would be affected, in a legally cognizable way if the Department issues a declaratory order regarding the uncertainty sought to be resolved. 001.02H Party means the petitioner, the Department, any necessary party, and any other person allowed to intervene in the declaratory order proceeding. 001.02I Person means bodies politic and corporate, county officials, societies, communities, nonprofit organizations, nonprofit corporations, the public generally, individuals, partnerships, limited liability companies, joint stock companies, associations, and other entities and organizations. 001.02J Petition means a written request for a declaratory order filed in accordance with section 003 of this Chapter. 001.02K Petitioner means a person who files a petition for a declaratory order proceeding before the Department that contains all the necessary information. 001.02L Tax Commissioner means the chief executive officer of the Department. (Section 84-912.01, R.R.S. 2008. November 6, 2010.)