223 Neb. Admin. Code, ch. 1, § 001
This chapter is adopted pursuant to Neb. Rev. Stat. § 48-607. it is intended to provide rules of procedure for appeals from determinations by the Commissioner in any appeal arising under Neb. Rev. Stat. §§ 48-648 to 48-661. This chapter specifically governs hearings to be held pursuant to appeals from rate determinations or from determinations of liability for combined tax or payments in lieu of contributions. it does not govern those appeals under Neb. Rev. Stat. § 48-634. Because the overwhelming majority of appeals brought under the Title involve parties not represented by legal counsel, these regulations do not incorporate the more formalized rules of procedure for administrative hearings adopted by the Attorney General pursuant to Neb. Rev. Stat § 84-909.01.
223 Neb. Admin. Code, ch. 1, § 001