9-1,101 Department of Revenue; Charitable Gaming Division; created; duties; Charitable Gaming Operations Fund; created; use; investment; investigators; powers; fees authorized. - Nebraska Statutes

9-1,101. Department of Revenue;Charitable Gaming Division; created; duties; Charitable Gaming OperationsFund; created; use; investment; investigators; powers; fees authorized.(1) The Nebraska Bingo Act, the Nebraska County and City LotteryAct, the Nebraska Lottery and Raffle Act, the Nebraska Pickle Card LotteryAct, the Nebraska Small Lottery and Raffle Act, and section 9-701 shall beadministered and enforced by the Charitable Gaming Division of the Departmentof Revenue, which division is hereby created. The Department of Revenue shallmake annual reports to the Governor, Legislature, Auditor of Public Accounts,and Attorney General on all tax revenue received, expenses incurred, and otheractivities relating to the administration and enforcement of such acts.(2) The Charitable Gaming Operations Fund is hereby created.Any money in the fund available for investment shall be invested by the stateinvestment officer pursuant to the Nebraska Capital Expansion Act and theNebraska State Funds Investment Act.(3)(a) Forty percent of the taxes collected pursuant to sections 9-239, 9-344, 9-429, and 9-648 shall be available to the Charitable GamingDivision for administering and enforcing the acts listed in subsection (1)of this section. Theremaining sixty percent shall be transferred to the General Fund. Any portionof the forty percent not used by the division in the administration and enforcementof such acts and section shall be distributed as provided in this subsection.(b) On or before November 1 each year, the State Treasurershall transfer fifty thousand dollars from the Charitable Gaming OperationsFund to the Compulsive Gamblers Assistance Fund, except that no transfer shalloccur if the Charitable Gaming Operations Fund contains less than fifty thousanddollars.(c) Any money remaining in the Charitable Gaming OperationsFund after the transfer pursuant to subdivision (b) of this subsection notused by the Charitable Gaming Division in its administration and enforcementduties pursuant to this section may be transferred to the General Fund atthe direction of the Legislature.(4) The Tax Commissioner shall employ investigators who shallbe vested with the authority and power of a law enforcement officer to carryout the laws of this state administered by the Tax Commissioner or the Departmentof Revenue and to enforce sections 28-1101 to 28-1117 relating to possessionof a gambling device. For purposes of enforcing sections 28-1101 to 28-1117,the authority of the investigators shall be limited to investigating possessionof a gambling device, notifying local law enforcement authorities, and reportingsuspected violations to the county attorney for prosecution.(5) The Charitable Gaming Division may charge a fee for publicationsand listings it produces. The fee shall not exceed the cost of publicationand distribution of such items. The division may also charge a fee for makinga copy of any record in its possession equal to the actual cost per page.The division shall remit the fees to the State Treasurer for credit to theCharitable Gaming Operations Fund. SourceLaws 1986, LB 1027, § 185; Laws 1988, LB 1232, § 1; Laws 1989, LB 767, § 1; Laws 1990, LB 1055, § 3; Laws 1991, LB 427, § 1; Laws 1993, LB 397, § 1; Laws 1994, LB 694, § 1; Laws 1994, LB 1066, § 8; Laws 2000, LB 659, § 1; Laws 2001, LB 541, § 2; Laws 2002, LB 1310, § 2; Laws 2007, LB638, § 1; Laws 2010, LB879, § 1.Operative Date: July 1, 2010 Cross ReferencesNebraska Bingo Act, see section 9-201.Nebraska Capital Expansion Act, see section 72-1269.Nebraska County and City Lottery Act, see section 9-601.Nebraska Lottery and Raffle Act, see section 9-401.Nebraska Pickle Card Lottery Act, see section 9-301.Nebraska Small Lottery and Raffle Act, see section 9-501.Nebraska State Funds Investment Act, see section 72-1260.State Athletic Commissioner, office and duties, see section 81-8,128.