Neb. Rev. Stat. § 9-812

(1) All money received from the operation of lottery games conducted pursuant to the State Lottery Act in Nebraska shall be credited to the State Lottery Operation Trust Fund, which fund is hereby created. All payments of the costs of establishing and maintaining the lottery games shall be made from the State Lottery Operation Cash Fund. In accordance with legislative appropriations, money for payments for expenses of the division shall be transferred from the State Lottery Operation Trust Fund to the State Lottery Operation Cash Fund, which fund is hereby created. All money necessary for the payment of lottery prizes shall be transferred from the State Lottery Operation Trust Fund to the State Lottery Prize Trust Fund, which fund is hereby created. The amount used for the payment of lottery prizes shall not be less than forty percent of the dollar amount of the lottery tickets which have been sold.

(2) A portion of the dollar amount of the lottery tickets which have been sold on an annualized basis shall be transferred from the State Lottery Operation Trust Fund as provided in subsection (3) of this section. The dollar amount transferred pursuant to this subsection shall equal the greater of (a) the dollar amount transferred in fiscal year 2002-03 or (b) any amount which constitutes at least twenty-two percent and no more than twenty-five percent of the dollar amount of the lottery tickets which have been sold on an annualized basis. To the extent that funds are available, the Tax Commissioner and director may authorize a transfer exceeding twenty-five percent of the dollar amount of the lottery tickets sold on an annualized basis.

(3) Of the money available to be transferred as provided in this subsection:

(a) The first five hundred thousand dollars shall be transferred to the Compulsive Gamblers Assistance Fund to be used as provided in section 9-1006 ;

(b) Forty-four and one-half percent of the money remaining after the payment of prizes and operating expenses and the initial transfer to the Compulsive Gamblers Assistance Fund shall be used for education and transferred pursuant to section 79-3501 ;

(c) Forty-four and one-half percent of the money remaining after the payment of prizes and operating expenses and the initial transfer to the Compulsive Gamblers Assistance Fund shall be transferred to the Nebraska Environmental Trust Fund to be used as provided in the Nebraska Environmental Trust Act;

(d) Ten percent of the money remaining after the payment of prizes and operating expenses and the initial transfer to the Compulsive Gamblers Assistance Fund shall be transferred to the Nebraska State Fair Board if the most populous city within the county in which the fair is located provides matching funds equivalent to ten percent of the funds available for transfer. Such matching funds may be obtained from the city and any other private or public entity, except that no portion of such matching funds shall be provided by the state. If the Nebraska State Fair ceases operations, ten percent of the money remaining after the payment of prizes and operating expenses and the initial transfer to the Compulsive Gamblers Assistance Fund shall be transferred to the General Fund; and
funds may be obtained from the city and any other private or public entity, except that no portion of such matching funds shall be provided by the state. If the Nebraska State Fair ceases operations, ten percent of the money remaining after the payment of prizes and operating expenses and the initial transfer to the Compulsive Gamblers Assistance Fund shall be transferred to the General Fund; and

(e) One percent of the money remaining after the payment of prizes and operating expenses and the initial transfer to the Compulsive Gamblers Assistance Fund shall be transferred to the Compulsive Gamblers Assistance Fund to be used as provided in section 9-1006 .

(4) Any money in the State Lottery Operation Trust Fund, the State Lottery Operation Cash Fund, or the State Lottery Prize Trust 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.

(5) Unclaimed prize money on a winning lottery ticket shall be retained for a period of time prescribed by rules and regulations. If no claim is made within such period, the prize money shall be used at the discretion of the Tax Commissioner for any of the purposes prescribed in this section.

Laws 1991, LB 849, § 12;

Laws 1992, LB 1257, § 57;

Laws 1993, LB 138, § 28;

Laws 1993, LB 563, § 24;

Laws 1994, LB 647, § 5;

Laws 1994, LB 694, § 119;

Laws 1994, LB 1066, § 11;

Laws 1995, LB 275, § 1;

Laws 1995, LB 860, § 1;

Laws 1996, LB 900, § 1015;

Laws 1996, LB 1069, § 1;

Laws 1997, LB 118, § 1;

Laws 1997, LB 347, § 1;

Laws 1997, LB 710, § 1;

Laws 1997, LB 865, § 1;

Laws 1998, LB 924, § 16;

Laws 1998, LB 1228, § 7;

Laws 1998, LB 1229, § 1;

Laws 1999, LB 386, § 1;

Laws 2000, LB 659, § 2;

Laws 2000, LB 1243, § 1;

Laws 2001, LB 797, § 1;

Laws 2001, LB 833, § 1;

Laws 2001, Spec. Sess., LB 3, § 1;

Laws 2002, LB 1105, § 418;

Laws 2002, LB 1310, § 3;

Laws 2002, Second Spec. Sess., LB 1, § 1;

Laws 2003, LB 367, § 1;

Laws 2003, LB 574, § 21;

Laws 2004, LB 1083, § 83;

Laws 2004, LB 1091, § 1;

Laws 2006, LB 1208, § 1;

Laws 2007, LB638, § 16;

Laws 2009, LB286, § 4;

Laws 2009, LB545, § 1;

Laws 2009, LB547, § 1;

Laws 2009, First Spec. Sess., LB2, § 1;

Laws 2010, LB956, § 1;

Laws 2011, LB333, § 1;

Laws 2011, LB575, § 7;

Laws 2011, LB637, § 22;

Laws 2012, LB1079, § 9;

Laws 2013, LB6, § 9;

Laws 2013, LB366, § 8;

Laws 2013, LB495, § 1;

Laws 2013, LB497, § 1;

Laws 2014, LB967, § 2;

Laws 2015, LB519, § 1;

Laws 2016, LB930, § 1;

Laws 2016, LB1067, § 1;

Laws 2017, LB512, § 5;

Laws 2021, LB528, § 2;

Laws 2023, LB705, § 52.

Nebraska Capital Expansion Act, see section 72-1269 .

Nebraska Environmental Trust Act, see section 81-15,167 .

Nebraska State Funds Investment Act, see section 72-1260 .