Nebraska Department of Revenue

The Nebraska Department of Revenue is an agency of the Nebraska state government responsible for the administration of state revenue and tax programs. The Nebraska Constitution prohibits use of a property tax, thus most revenue is collected from a state sales tax, use taxes, and a state income tax.[1] The department also oversees the Nebraska Lottery and "Charitable Gaming".[1]

Nebraska Department of Revenue
Agency overview
HeadquartersState Office Building
301 Centennial Mall, South
Lincoln, Nebraska, U.S.
40°48′39.024″N 96°42′1.62″W / 40.81084000°N 96.7004500°W / 40.81084000; -96.7004500
Agency executive
  • Jim Kamm, Tax Commissioner
WebsiteOfficial website

The department headquarters are located at the State Office Building in Lincoln, Nebraska. The current tax commissioner of Nebraska is James R. Kamm.[2][3] The tax commissioner of Nebraska is also the director of the Nebraska Department of Revenue.

Tax commissioners edit

The office of state tax commissioner was established by an amendment to the Constitution of Nebraska in 1920. The state tax commissioner is appointed by the Governor of Nebraska, with the consent of the Nebraska Legislature.[4]

# Commissioner Took office Left office Appointing Governor Notes
1 William H. Osborne Jr. 1920 Apr. 19, 1923 Samuel Roy McKelvie Often referred to as W. H. Osborne[4][5][6]
2 William H. Smith Apr. 19, 1923 Jan. 13, 1925 Charles W. Bryan Previously served as Nebraska State Auditor from 1915 to 1919[7][8][9]
3 Thomas E. Williams Jan. 13, 1925 Jan. 8, 1929 Adam McMullen [10][11][12]
4 Harry W. Scott Jan. 8, 1929 Dec. 1, 1930 Arthur J. Weaver [13][14][15]
Maude Butler Dec. 1, 1930 Jan. 8, 1931 None Interim tax commissioner[16]
5 William H. Smith Jan. 8, 1931 Jan. 10, 1941 Charles W. Bryan Served previously as the second tax commissioner during Bryan's previous term[17][18][19][20]
Robert LeRoy Cochran
6 Frank J. Brady Jan. 10, 1941 Apr. 12, 1943 Dwight Griswold [21][22]
7 Robert M. Armstrong Apr. 12, 1943 Sept. 1, 1948 [23][24]
8 Philip K. Johnson Sept. 1, 1948 Feb. 1, 1953 Val Peterson [25][26][27]
9 Norris J. Anderson Feb. 1, 1953 Nov. 1, 1953 Robert B. Crosby [26][28]
10 George W. Peterson Nov. 1, 1953 1955 [29][28]
11 Fred A. Herrington 1955 Dec. 15, 1959 Victor E. Anderson [30]
12 Forrest A. Johnson Dec. 15, 1959 Nov. 30, 1964 Ralph G. Brooks Former FBI agent and former mayor of Fremont, Nebraska[31][32][33][34]
13 George J. Dworak Nov. 30, 1964 Jan. 15, 1967 Frank B. Morrison [35]
14 Murrell B. McNeil Jan. 15, 1967 1971 Norbert Tiemann Initially served as acting tax commissioner from January 15 to April 1, 1967[36][37][38][39]
15 William E. Peters 1971 Dec. 29, 1978 J. James Exon [40][41]
Gary Chunka Dec. 29, 1978 Jan. 17, 1979 None Acting tax commissioner[41][42]
16 Fred A. Herrington Jan. 17, 1979 Nov. 13, 1981 Charles Thone Initially served as acting tax commissioner from January 17 to February 21, 1979;[43] Previously served as tax commissioner under Governor Victor E. Anderson[44][42]
17 Donald S. Leuenberger Nov. 13, 1981 1983 [45]
18 Donna Karnes 1983 1987 Bob Kerrey [46]
19 Donald S. Leuenberger 1987 May 1, 1988 Kay Orr Previously served as tax commissioner under Governor Charles Thone[45][47]
20 John M. Boehm May 1, 1988 1991 [48][49]
21 Mucho Berri Balka 1991 1999 Ben Nelson [50][51]
22 Mary Jane Egr Edson 1999 2006 Mike Johanns [52][53]
23 Douglas A. Ewald 2006 Oct. 19, 2013 Dave Heineman [54][55][56]
24 Kim Conroy Oct. 19, 2013 2015 [57][58][59]
Leonard J. Sloup 2015 2016 None Acting tax commissioner[60][61]
25 Tony Fulton 2016 Dec. 30, 2022 Pete Ricketts Former Nebraska state senator from District 29[62]
Glen A. White Dec. 30, 2022 Sept. 5, 2023 None Interim tax commissioner[63]
26 Jim Kamm Sept. 5, 2023 Present Jim Pillen [3]

See also edit

References edit

  1. ^ a b "Nebraska State Government" (PDF). Nebraska Blue Book 2020–21 (Report). Clerk of the Nebraska Legislature. 2020. pp. 545–548. Retrieved March 12, 2022.
  2. ^ "About Us". Nebraska Department of Revenue. 28 June 2019. Retrieved March 12, 2022.
  3. ^ a b Stoddard, Martha (August 14, 2023). "Gov. Jim Pillen names former banker as Nebraska's new state tax commissioner". Omaha World-Herald.
  4. ^ a b "W. H. Osborne is Nominated". Nebraska State Journal. November 12, 1920. p. 12. Retrieved March 12, 2022 – via Newspapers.com.
  5. ^ 1922 Nebraska Blue Book (PDF), p. 168
  6. ^ "Many Subects [sic] for State Convention: County Commissioners to Have Interesting Program at Meeting in Omaha". York Daily News-Times. December 1, 1922. p. 6. William H. Osborne, Jr., state tax commissioner."
  7. ^ "Bryan Requests Osborne to Resign". Nebraska State Journal. March 22, 1923. p. 1. Retrieved March 12, 2022 – via Newspapers.com.
  8. ^ 1924 Nebraska Blue Book (PDF), p. 158
  9. ^ "Mr. Osborne Steps Down: He Resigns and Smith Is Now Tax Commissioner". Nebraska State Journal. April 19, 1923.
  10. ^ "Thomas E. Williams". Nebraska State Journal. January 9, 1925. p. 1. Retrieved March 12, 2022 – via Newspapers.com.
  11. ^ 1926 Nebraska Blue Book (PDF), p. 190
  12. ^ "Williams Confirmed". Nebraska State Journal. January 13, 1925.
  13. ^ 1930 Nebraska Blue Book (PDF), p. 215
  14. ^ "Scott to Quit State Service". The Lincoln Star. November 7, 1930.
  15. ^ "Harry W. Scott Is Tax Commissioner". Nebraska State Journal. January 8, 1929.
  16. ^ "Smith Named As First Of Appointees". Beatrice Daily Sun. December 17, 1930. The office has been vacant since December 1, when Harry Scott appointed by Governor Arthur J. Weaver, resigned to accept private employment. Until Mr. Smith is installed, the department will be directed by Mrs. Maude Butler, assistant to Mr. Scott, it was said.
  17. ^ 1932 Nebraska Blue Book (PDF), p. 218
  18. ^ 1940 Nebraska Blue Book (PDF), p. 241
  19. ^ "Fear "Frost Boils" May Spoil Hiways". Cedar County News. January 1, 1931. p. 6. William H. Smith, ...former state tax commissioner, has been appointed to that office again by Governor-Elect Bryan and has accepted.
  20. ^ "Farmer in Protest at Week-End Recess". Omaha World-Herald. January 9, 1931. Jan. 8... The Senate... had approved appointment by Governor Bryan of William H. Smith, Seward, as state tax commissioner.
  21. ^ 1942 Nebraska Blue Book (PDF), p. 240
  22. ^ "Brady Given Confirmation By 36-0 Vote ...as Tax Chief". The Lincoln Star. January 10, 1941.
  23. ^ 1944 Nebraska Blue Book (PDF), p. 239
  24. ^ "Armstrong Takes New Post Monday". Grand Island Daily Independent. April 10, 1943. p. 9.
  25. ^ 1948 Nebraska Blue Book (PDF), p. 248
  26. ^ a b "Prof. Norris Anderson Is State Tax Commissioner ...Philip Johnson Taking Job With Pipe Line Firm". The Lincoln Star. January 3, 1953. p. 12.
  27. ^ "Gov. Peterson Selects Johnson Tax Director to Succeed Armstrong". Scottsbluff Star-Herald. September 2, 1948.
  28. ^ a b "Anderson Quits As Tax Boss". Alliance Times-Herald. October 28, 1953.
  29. ^ 1954 Nebraska Blue Book (PDF), p. 342
  30. ^ 1956 Nebraska Blue Book (PDF), p. 347
  31. ^ 1962 Nebraska Blue Book (PDF), p. 377
  32. ^ Forrest Johnson, The Nebraska Constitution And Taxation
  33. ^ "Average taxpayer takes the beating says retired State Tax Commissioner Herrington". The Headlight. December 10, 1959. Nebraska's new State Tax Commissioner is a former FBI agent. He is Forrest A. Johnson... [who] succeeds Fred Herrington.... Herrington retires December 15.... At 42, Johnson has been twice mayor of Fremont....
  34. ^ "Tax Commissioner Ends 5 Year Tenure". Kearney Hub. December 1, 1964.
  35. ^ 1964 Nebraska Blue Book (PDF), p. 398
  36. ^ 1966 Nebraska Blue Book (PDF), p. 411
  37. ^ 1968 Nebraska Blue Book (PDF), p. 435
  38. ^ "Might Keep McNeil as Commissioner". Kearney Hub. March 31, 1967.
  39. ^ "McNeil Is Tax Commissioner". Alliance Times-Herald. April 1, 1967.
  40. ^ 1976-77 Nebraska Blue Book (PDF), p. 462
  41. ^ a b Walton, Don (December 21, 1978). "Thone will hold pay hikes to 6.5%". The Lincoln Star. Thone said he will name Gary Chunka as acting state tax commissioner until he is able to fill the position on a permanent basis.... State Tax Commissioner Bill Peters Wednesday submitted his resignation to Gov. J. James Exon, effective Dec. 29. Chunka, now the deputy tax commissioner, was named by Exon to perform Peters' duties as head of the Department of Revenue for the remainder of the governor's term.
  42. ^ a b "Herrington new interim tax chief". The Lincoln Star. January 17, 1979. p. 28.
  43. ^ Paul, Melvin (February 21, 1979). "Compromise forestalls extended debate on workmen's comp". Beatrice Daily Sun. p. 13. Acting Tax Commissioner Fred Herrington of Lincoln agreed to sign on as a permanent appointee.
  44. ^ 1980-81 Nebraska Blue Book (PDF), p. 478
  45. ^ a b Fogarty, Thomas (November 13, 1981). "Leuenberger named state tax commissioner". Lincoln Journal Star.
  46. ^ 1984-85 Nebraska Blue Book (PDF), p. 493
  47. ^ 1986-87 Nebraska Blue Book (PDF), p. 531
  48. ^ 1988-89 Nebraska Blue Book (PDF), p. 589
  49. ^ Rutledge, Kathleen (May 28, 1988). "State's new tax chief has made his mark". Lincoln Journal Star.
  50. ^ 1990-91 Nebraska Blue Book (PDF), p. 558
  51. ^ Balka, Mucho Berri, May 22, 2013
  52. ^ 1998-99 Nebraska Blue Book (PDF), p. 605
  53. ^ https://www.linkedin.com/in/mary-jane-egr-edson-94aab630 [self-published source]
  54. ^ 2006-07 Nebraska Blue Book (PDF), p. 593
  55. ^ https://www.linkedin.com/in/doug-ewald-338a64b/ [self-published source]
  56. ^ "Alberts announces Doug Ewald as Chief Financial Officer", KSNB, Oct 6, 2021
  57. ^ 2014-15 Nebraska Blue Book (PDF), p. 723
  58. ^ "Governor announces Conroy as tax commissioner", KETV, Oct 17, 2013
  59. ^ "Deputy tax commissioner chosen to lead department". Omaha World-Herald. October 18, 2013.
  60. ^ 2014-15 Nebraska Blue Book (PDF), p. 564
  61. ^ "Nebraska to accept amended tax returns from same-sex couples", KETV, July 7, 2015
  62. ^ 2016-17 Nebraska Blue Book (PDF), p. 561
  63. ^ "Nebraska Tax Commissioner Tony Fulton resigns", Lincoln Journal Star, December 22, 2022

External links edit