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]
Agency overview | |
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Headquarters | State Office Building 301 Centennial Mall, South Lincoln, Nebraska, U.S. 40°48′39.024″N 96°42′1.62″W |
Agency executive |
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Website | Official 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
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
- "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.
- Stoddard, Martha (August 14, 2023). "Gov. Jim Pillen names former banker as Nebraska's new state tax commissioner". Omaha World-Herald.
- "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
- "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.
- "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
- 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.
- "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
- 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
- 2006-07 Nebraska Blue Book (PDF), p. 593
- https://www.linkedin.com/in/doug-ewald-338a64b/
- "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