004.01Notice.A licensee who receives a deficiency determination notice, license suspension or revocation notice, or wants to challenge personal liability for taxes under IFTA may file a written protest for reconsideration by petitioning the Department as specified below.
004.02Petition, Manner of Service.A licensee who wishes to appeal a deficiency determination or license suspension or revocation, or challenge personal liability must file a written petition for hearing with the Department. A petition shall state material factual allegations and state concisely the action the Department is being requested to take, and shall contain the name of the appellant and shall be signed by the party filing the petition or when represented by an attorney, the signature of that attorney.
004.02AAddress for Service of Petition. Service shall be made personally or by first-class or certified mail and delivered to the Department at 301 Centennial Mall South, State Office Building, First Floor, P.O. Box 94789, Lincoln, NE 68509-4789. Petition must be postmarked or filed with the Department within the deadlines shown in 004.02B et seq of these regulations.004.02B Deadline for Filing Petition. Failure to file a petition and deliver the petition to the Department or to postmark the petition by the time specified in this section as shown below forecloses the licensee's right to a hearing and also results in a final assessment or cancellation of a license or permit. 004.02B1Notice of Deficiency Determination. A petition to appeal a deficiency determination as in 001.02G and 013.01 must be filed within thirty (30) days after the date on which notice is mailed to a licensee.004.02B2Notice of Suspension or Revocation. The licensee or permit holder may, within thirty (30) days after the mailing of the notice of such suspension or revocation as specified in 012.03 of these regulations, petition the Department in writing for a hearing and reconsideration of such suspension or revocation.004.02B3Challenge to Personal Liability for Unpaid Taxes. Any corporate officer or employee who wishes to challenge personal liability for unpaid taxes shall, within thirty (30) days after the date of the written notice and demand for payment of such taxes, proceed as provided in 015 of these rules.004.03Party.A party to a contested case is as defined in section 001.02 of these rules and regulations.
004.04 Representation A party may appear on his or her own behalf in a contested case proceeding or may be represented by an attorney licensed to practice in this state or other representative as permitted by law.
004.05Pleadings.Pleadings are defined in section 001.02 of these rules and regulations. Any pleading filed in a contested case shall meet the following requirements:
004.05A The pleading shall contain a heading specifying the name of the appellant and the respondent and the title or nature of the pleading, and concisely state the purpose of the pleading. All pleadings shall be signed by the party filing the pleading, or when represented by an attorney, the signature of that attorney. Attorneys shall also include their address, telephone number and bar number.004.05B All pleadings shall be made on white, letter-sized (8. x 11 inches) paper and shall be legibly typewritten, photostatically reproduced, printed or handwritten. If handwritten, a pleading must be written in ink.004.06Filing.All pleadings shall be filed with the Department at its official central office at 301 Centennial Mall South, State Office Building, First Floor, P.O. Box 94789, Lincoln, NE 68509-4789. Filing may be accompanied by personal delivery or by mail and will be received during regular office hours of the Department.
004.07Pleadings Subsequent to the Petition.All pleadings subsequent to the initial petition shall be served by the party filing such pleading upon all attorneys of record or other representatives of record and upon all unrepresented parties. Service shall be made personally or by first-class or certified mail. A written certificate of service shall be incorporated with or attached to each pleading filed, indicated to whom, when, where and how such pleading was served.
004.08Hearing; How Set .004.08ATime of Notice. Unless state law provides that a hearing is not required, a hearing date shall be set by the Department in accordance with statutory requirements and the requirements of these rules and regulations upon timely receipt of a petition from a licensee, and upon completion of any applicable prehearing procedures as provided in section 006 of these rules and regulations, except: 004.08A1 In case of a petition filed pursuant to 004.02B2, to contest the revocation or suspension of a license, the Department shall within ten (10) days of receiving the petition set a hearing date at which the licensee may show cause why his or her license or permit should not be suspended or revoked; or004.08A2 In case of a challenge to personal liability for unpaid taxes pursuant to 004.02B3, if the requirements of 015.02 of these rules and regulations are satisfied, the Director shall abate collections proceedings and shall grant the corporate officer or employee an oral hearing and give him or her ten (10) days notice of the time and place for such hearing. The Director may continue the hearing from time to time as may be necessary pursuant to 006.03 of these rules.004.08BForm of Hearing Notice. A written notice of the time and place of the hearing and the name of the hearing officer, if known, shall be served by the Department upon all attorneys of record or other representatives of record and upon all unrepresented parties. Such notice shall include a written proof of service as provided in 004.07 of these rules and regulations, and filed with the Department.004.09Computation of Time.In computing time prescribed or allowed under these rules and regulations or the applicable statutes in which a method of computing time is not specifically provided, days will be computed by excluding the day of the act or event and including the last day of the period. If the last day of the period falls on a Saturday, Sunday or state holiday, the period shall include the next working day.
004.10Notices; Mailing Requirements .All notices by the Department required by IFTA shall be mailed by registered or certified mail, return receipt requested, to the address of the licensee as shown in the records of the Department, except as provided in 004.11.
004.11Notice of Personal Liability .Written notice and demand by the Department for personal liability for unpaid taxes shall be served in a manner consistent with the rules of civil procedure in Chapter 25, Article 5 for Commencement of Actions; Process in the Nebraska Revised Statutes.
251 Neb. Admin. Code, ch. 1, § 004