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Code · Nebraska · Chapter 9 — Bingo and Other Gambling

9-1312. Collection system; implementation date.

194 words·~1 min read·/ne/chapter-9/9-1312

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(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.
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