Neb. Rev. Stat. § 9-1107
This is the official text of Neb. Rev. Stat. § 9-1107, part of Nebraska’s Rev. Stat — part of the compiled statutory law of Nebraska, published by the state as "Rev. Stat." Browse the sections below, each linked to its official government source.
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View Statute 9-1107
Official statutory text
(1) The Racetrack Gaming Fund is created. The fund shall consist of all license, application, and other fees collected under the Nebraska Racetrack Gaming Act and all license fees and gross tax receipts collected by the commission under sections 2-1203 , 2-1203.01 , and 2-1208 relating to horseracing but shall not include taxes collected pursuant to section 2-1208.01 . The fund shall be used for administration of the Nebraska Racetrack Gaming Act and the administration of horseracing pursuant to Chapter 2, article 12. Transfers may be made from the fund to the General Fund at the direction of the Legislature. Any money in the Racetrack Gaming Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act. Beginning October 1, 2024, any investment earnings from investment of money in the fund shall be credited to the General Fund.
(2) The State Treasurer shall transfer any money in the Racing and Gaming Commission's Racing Cash Fund on September 3, 2025, to the Racetrack Gaming Fund.
Laws 2021, LB561, § 31;
Laws 2022, LB876, § 19;
Laws 2024, First Spec. Sess., LB3, § 4;
Laws 2025, LB264, § 123;
Laws 2025, LB357, § 16.
Nebraska Capital Expansion Act, see section 72-1269 .
Nebraska State Funds Investment Act, see section 72-1260 .
(2) The State Treasurer shall transfer any money in the Racing and Gaming Commission's Racing Cash Fund on September 3, 2025, to the Racetrack Gaming Fund.
Laws 2021, LB561, § 31;
Laws 2022, LB876, § 19;
Laws 2024, First Spec. Sess., LB3, § 4;
Laws 2025, LB264, § 123;
Laws 2025, LB357, § 16.
Nebraska Capital Expansion Act, see section 72-1269 .
Nebraska State Funds Investment Act, see section 72-1260 .
Status: in_force · Read it on the official government site
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