Neb. Admin. Code § 316-34-003 — Disposition of Petition

003.01 Generally. The Tax Commissioner may consider the petition or delegate the matter to a designated Hearing Officer to consider and recommend a decision to the Tax Commissioner. In considering the petition, the Tax Commissioner or Hearing Officer may do one or more of the following: 003.01A Require that additional information be submitted before the petition will be further considered; 003.01B Require the petitioner to provide notice to persons or entities who may be necessary parties that a request for a declaratory order has been filed with the Department; 003.01C Schedule a date, time, and location at which the petitioner and any other parties to the proceeding may make an oral argument on the petition; 003.01D Consider the petition and any attachments without oral argument. 003.02 Within 30 days after the petition is filed, the Tax Commissioner shall, in writing: 003.02A Issue a declaratory order applying the law or action in question to the specified circumstances; 003.02B Agree to issue a declaratory order by a specified time applying the law or action in question to the specified circumstances; 003.02C Set the matter for proceedings as set forth in subsection 003.01 of this Chapter; or 003.02D Decline to issue a declaratory order, stating the reasons for the Tax Commissioner’s decision. 003.03 The Tax Commissioner may decide at any time to not issue a declaratory order if issuing an order under the circumstances would be contrary to any provision of section 002.03 of this Chapter. The Tax Commissioner shall notify the petitioner and any party in writing when he or she decides not to issue a declaratory order. (Section 84-912.01, R.R.S. 2008. November 6, 2010.)