Section 350-90-006 - HEARING OFFICER; CRITERIA006.01 The Tax Commissioner may delegate to a hearing officer the functions of conducting a prehearing conference and/or hearing and submitting a recommended decision to the Tax Commissioner. However, in any contested case in which the Tax Commissioner is statutorily required to issue an order, the final order shall be issued by the Tax Commissioner.006.02 A person who has served as investigator, prosecutor, or advocate in a contested case or in its prehearing stage may not serve as hearing officer or assist or advise a hearing officer in the same proceeding except as provided in REG-90-006.04.006.03 A person who is subject to the authority, direction, or discretion of one who has served as investigator, prosecutor, or advocate in a contested case or in its prehearing stage may not serve as hearing officer or assist or advise a hearing officer in the same manner proceeding except as provided in REG-90-006.04.006.04 If all parties consent, a person who has served as, or who is subject to the authority, direction, or discretion of one who has served as investigator, prosecutor, or advocate in a contested case or in its prehearing stage may assist a hearing officer in the preparation of orders.006.05 A person who has participated in a determination of probable cause or other equivalent preliminary determination in a contested case may serve as hearing officer or assist or advise a hearing officer in the same proceeding.006.06 A person may serve as hearing officer at successive stages of the same contested case.350 Neb. Admin. Code, ch. 90, § 006