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1996 Nebraska Attorney General Reports and Opinions 1 (1996)

handle is hein.sag/sagne0026 and id is 1 raw text is: DON STENBERG
ATTORNEY GENERAL

DATE:

STATE OF NEBRASKA
(Offire of tde Attorney (Senerat
2115 STATE CAPITOL BUILDING
LINCOLN, NEBRASKA 68509-8920
(402) 471-2682
TDD (402) 471-2682
CAPITOL FAX (402) 471-3297
1235 K ST. FAX (402) 471-4725
CHID LAW LWHARY
UNL COLLEGIE OF LAW
STEVE GRASZ
LAURIE SMITH CAMP
DEPUTY ATTORNEYS GENERAL

January 4, 1996

SUBJECT:
REQUESTED BY:
WRITTEN BY:

Neb. Rev. Stat. § 49-1201; Presumption of Mailing
Dannie Trautwein, Executive Director
Nebraska Accountability and Disclosure Commission
Don Stenberg, Attorney General
Lynn A. Melson, Assistant Attorney General

This is in response to your request for the opinion of this
office regarding the statutory presumption of mailing found at Neb.
Rev. Stat. S 49-1201 (1993). You explained that the Commission, in
administering its responsibilities, must often determ.ne whether
filings have been timely made as required by law. Section 49-1201
provides as follows:
Any report, claim, tax return, statement, or any
payment required or authorized to be filed or made to the
State of Nebraska, or to any political subdivision
thereof, which is: (1) Transmitted through the United
States mail; (2) mailed but not received by the state or
political  subdivision;   or  (3)  received   and  the
cancellation mark is illegible, erroneous, or omitted
shall be deemed filed or made and received on the date it
was mailed if the sender establishes by competent
evidence that the report, claim, tax return, statement or
payment was deposited in the United States mail on or
before the date for filing or paying.
Your first question is whether this particular statutory
presumption applies to filings transmitted through privately
operated delivery services as well as filings that are deposited in

David K. Arterburn
L. Jay Barte!
J. Kirk Brown
David T. Bydalek
Delorea N. Coe-Barbee
Dale A. Comer
James A. Elworth
Lynne R. Fritz

Royce N. Harper
Lauren Lee Hill
Jay C. Hinaley
Amy Hollenbeck
William L. Howland
Marilyn B. Hutchinson
Kimberly A. Klein

Joseph P. Loudon
Charles E. Lowe
Lisa D. Martin-Price
Lynn A. Mlason
Ronald D. Moravec
Fredrick F. Neld
Marie C. Pawol

Kenneth W. Payne
Alan E. Pedersen
Paul N. Potadle
Hobart B. Rupe
James D. Smith
James H. Spears
Mark D. Starr

Timothy J. Texel
John R. Thompson
Barry Wald
Terri M. Weeks
Alfonza Whitaker
Melanie J. Whittemore-Mantzlos
Linda L. Willard

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