Section 350-90-001 - PURPOSE001.01 The scope and purpose of these regulations is to set forth the procedures to be used and followed in the administrative adjudication of contested cases before the Tax Commissioner or his or her designate. The procedures contained in these regulations shall apply to all matters heard by the Tax Commissioner or his or her designate, with the exception of protests filed by assessors relating to the inclusion of data in the sales file. The procedures relating to the sales file protest process, including notice and hearing, are contained in Sales File Regulations, Chapter 12.350 Neb. Admin. Code, ch. 90, § 001