Nebraska Department of Revenue Nebraska State Agency charged with administering state tax laws.
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]
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
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
References
^ 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 .
^ "About Us" . Nebraska Department of Revenue . 28 June 2019. Retrieved March 12, 2022 .
^ a b Stoddard, Martha (August 14, 2023). "Gov. Jim Pillen names former banker as Nebraska's new state tax commissioner" . Omaha World-Herald .
^ a b "W. H. Osborne is Nominated" . Nebraska State Journal . November 12, 1920. p. 12. Retrieved March 12, 2022 – via Newspapers.com .
^ 1922 Nebraska Blue Book (PDF) , p. 168
^ "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."
^ "Bryan Requests Osborne to Resign" . Nebraska State Journal . March 22, 1923. p. 1. Retrieved March 12, 2022 – via Newspapers.com .
^ 1924 Nebraska Blue Book (PDF) , p. 158
^ "Mr. Osborne Steps Down: He Resigns and Smith Is Now Tax Commissioner" . Nebraska State Journal . April 19, 1923.
^ "Thomas E. Williams" . Nebraska State Journal . January 9, 1925. p. 1. Retrieved March 12, 2022 – via Newspapers.com .
^ 1926 Nebraska Blue Book (PDF) , p. 190
^ "Williams Confirmed" . Nebraska State Journal . January 13, 1925.
^ 1930 Nebraska Blue Book (PDF) , p. 215
^ "Scott to Quit State Service" . The Lincoln Star . November 7, 1930.
^ "Harry W. Scott Is Tax Commissioner" . Nebraska State Journal . January 8, 1929.
^ "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.
^ 1932 Nebraska Blue Book (PDF) , p. 218
^ 1940 Nebraska Blue Book (PDF) , p. 241
^ "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.
^ "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.
^ 1942 Nebraska Blue Book (PDF) , p. 240
^ "Brady Given Confirmation By 36-0 Vote ...as Tax Chief" . The Lincoln Star . January 10, 1941.
^ 1944 Nebraska Blue Book (PDF) , p. 239
^ "Armstrong Takes New Post Monday" . Grand Island Daily Independent . April 10, 1943. p. 9.
^ 1948 Nebraska Blue Book (PDF) , p. 248
^ 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.
^ "Gov. Peterson Selects Johnson Tax Director to Succeed Armstrong" . Scottsbluff Star-Herald . September 2, 1948.
^ a b "Anderson Quits As Tax Boss" . Alliance Times-Herald . October 28, 1953.
^ 1954 Nebraska Blue Book (PDF) , p. 342
^ 1956 Nebraska Blue Book (PDF) , p. 347
^ 1962 Nebraska Blue Book (PDF) , p. 377
^ Forrest Johnson, The Nebraska Constitution And Taxation
^ "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....
^ "Tax Commissioner Ends 5 Year Tenure" . Kearney Hub . December 1, 1964.
^ 1964 Nebraska Blue Book (PDF) , p. 398
^ 1966 Nebraska Blue Book (PDF) , p. 411
^ 1968 Nebraska Blue Book (PDF) , p. 435
^ "Might Keep McNeil as Commissioner" . Kearney Hub . March 31, 1967.
^ "McNeil Is Tax Commissioner" . Alliance Times-Herald . April 1, 1967.
^ 1976-77 Nebraska Blue Book (PDF) , p. 462
^ 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.
^ a b "Herrington new interim tax chief" . The Lincoln Star . January 17, 1979. p. 28.
^ 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.
^ 1980-81 Nebraska Blue Book (PDF) , p. 478
^ a b Fogarty, Thomas (November 13, 1981). "Leuenberger named state tax commissioner" . Lincoln Journal Star .
^ 1984-85 Nebraska Blue Book (PDF) , p. 493
^ 1986-87 Nebraska Blue Book (PDF) , p. 531
^ 1988-89 Nebraska Blue Book (PDF) , p. 589
^ Rutledge, Kathleen (May 28, 1988). "State's new tax chief has made his mark" . Lincoln Journal Star .
^ 1990-91 Nebraska Blue Book (PDF) , p. 558
^ Balka, Mucho Berri , May 22, 2013
^ 1998-99 Nebraska Blue Book (PDF) , p. 605
^ https://www.linkedin.com/in/mary-jane-egr-edson-94aab630 [self-published source ]
^ 2006-07 Nebraska Blue Book (PDF) , p. 593
^ https://www.linkedin.com/in/doug-ewald-338a64b/ [self-published source ]
^ "Alberts announces Doug Ewald as Chief Financial Officer" , KSNB , Oct 6, 2021
^ 2014-15 Nebraska Blue Book (PDF) , p. 723
^ "Governor announces Conroy as tax commissioner" , KETV , Oct 17, 2013
^ "Deputy tax commissioner chosen to lead department" . Omaha World-Herald . October 18, 2013.
^ 2014-15 Nebraska Blue Book (PDF) , p. 564
^ "Nebraska to accept amended tax returns from same-sex couples" , KETV , July 7, 2015
^ 2016-17 Nebraska Blue Book (PDF) , p. 561
^ "Nebraska Tax Commissioner Tony Fulton resigns" , Lincoln Journal Star , December 22, 2022
External links