§ 9-622 — Application; denial; hearing

(1) Before any application is
denied pursuant to section 9-620 , the department shall notify the applicant
in writing by mail
of the department's intention to deny the application and the reasons for
the denial. Such notice shall inform the applicant of his or her right to
request an administrative hearing for the purpose of reconsideration of the
intended denial of the application. The date the notice is mailed shall be
deemed to be the date of service of notice to the applicant.
(2) A request for a hearing by the applicant shall be in
writing and shall be filed with the department within thirty days after the
service of notice to the applicant of the department's intended denial of
the application. If a request for hearing is not filed within the thirty-day
period, the application denial shall become final at the expiration of such
period.
(3) If a request for hearing is filed within the thirty-day
period, the Tax Commissioner shall grant the applicant a hearing and shall,
at least ten days before the hearing, serve notice upon the applicant by mail of the time, date, and
place of the hearing. Such proceedings shall be considered contested cases
pursuant to the Administrative Procedure Act.

Legislative History

Source: Laws 1989, LB 767, § 62; Laws 2002, LB 545, § 52; Laws 2012, LB727, § 11. Cross References: Administrative Procedure Act, see section 84-920.