Neb. Rev. Stat. § 9-1312
This is the official text of Neb. Rev. Stat. § 9-1312, 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 9-1312
Official statutory text
(1) The Tax Commissioner shall designate an implementation date for the required use by operators of the collection system developed pursuant to section 9-1304 prior to making a winnings payment for casino winnings, parimutuel winnings, or sports wagering winnings, which date shall be on or after January 1, 2025, but on or before January 1, 2026. The Tax Commissioner shall provide at least ninety days' notice of the implementation date on the Department of Revenue's website before such implementation date goes into effect.
(2) The Tax Commissioner shall designate an implementation date for the required use by operators of the collection system developed pursuant to section 9-1304 prior to making a winnings payment for cash device winnings, which date shall be on or after January 1, 2025, and after the establishment of the control server by the Department of Revenue to receive data and accurate revenue and income reporting from cash devices pursuant to the Mechanical Amusement Device Tax Act, but on or before January 1, 2027. The Tax Commissioner shall provide at least ninety days' notice of the implementation date on the Department of Revenue's website before such implementation date goes into effect.
Laws 2024, LB1317, § 44.
Mechanical Amusement Device Tax Act, see section 77-3011 .
(2) The Tax Commissioner shall designate an implementation date for the required use by operators of the collection system developed pursuant to section 9-1304 prior to making a winnings payment for cash device winnings, which date shall be on or after January 1, 2025, and after the establishment of the control server by the Department of Revenue to receive data and accurate revenue and income reporting from cash devices pursuant to the Mechanical Amusement Device Tax Act, but on or before January 1, 2027. The Tax Commissioner shall provide at least ninety days' notice of the implementation date on the Department of Revenue's website before such implementation date goes into effect.
Laws 2024, LB1317, § 44.
Mechanical Amusement Device Tax Act, see section 77-3011 .
Status: in_force · Read it on the official government site
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