350 NAC 91-001. PURPOSE

REG-91-001 PURPOSE 001.01 The scope and purpose of these regulations is to set forth the types of proceedings that may be instituted by the Department of Revenue acting on behalf of the Tax Commissioner and which are decided by the Tax Commissioner after a hearing conducted by the Tax Commissioner or his or her delegate. (Neb. Rev. Stat. Sections 77-702 and 77-1330, R.S. Supp., 2007.)