Section 370-600-601 - GENERAL601.01 Prize winning tickets Prize-winning tickets are those that have been validated and determined in accordance with these Lottery Regulations to be official prize winners. Consistent with these regulations, criteria and specific rules for winning prizes shall be developed by the Division and made publicly available to any player upon request.
601.01A Lottery Prizes may consist of cash, non-cash, "free ticket" or other valuable prizes as determined by the Director.601.02 Final validation and determination of prize winning tickets remains with the Division.601.03 Publicity with winners The Division shall have the right to publicize and use the names of prize winners, the city, town, or county in which they live and the amount of prize they have won. Photographs of prize winners may also be used with the permission of the winners. No additional consideration shall be paid by the Division for this purpose.
601.03A The social security number, federal employer identification number or other federal identification numbers, phone number and street address of a winner of a lottery prize are considered to be confidential information and may not be released to the public without winner's permission. Demographic and other winner information gathered on claim forms, including household income, is for research purposes only and is considered confidential and may not be released to the public without the winner's permission. Nothing herein shall prevent the Division from compiling and releasing statistical information compiled from claim forms without winner's approval so long as the statistical information released could not be used to determine individual winner's confidential information.601.04 Right to prize is not assignable No right of any person to a prize shall be assignable or otherwise delegable; except that:
601.04AJudicial order. The prize to which a winner is entitled may be paid to another person pursuant to an appropriate judicial order. 601.04A(1) An appropriate judicial order does not include any order issued to enforce or approve an agreement between a prize winner and any third party where the prize winner has agreed to transfer future prize payments to a third party in exchange for consideration. 601.04BDeath of prize winner. All prizes and portions thereof which remain unpaid at the time of a prize winner's death shall be payable to the prize winner's estate. 601.04B(1) The prize winner may complete and file with the Division a beneficiary designation for any prizes that are paid in installments. Upon the death of the prize winner, the remainder of the payments will be made according to the beneficiary designation.601.04B(2) If the prize winner's estate has been closed, the prizes will be paid to the residual heir of the prize winner.601.04B(3) The payment of any prize according to the beneficiary declaration filed with the Division, to the estate of the deceased in the absence of a declaration, or to the residual heirs of the deceased, if the estate is closed, shall absolve the Division of any further liability for the payment of any prize. 601.04CPrizes for minors. No prize shall be claimed by, redeemed from or paid to any individual under nineteen (19) years of age. Tickets may not be purchased by, on behalf of, or given to an individual under nineteen years of age. For tickets properly owned by an individual under nineteen (19) years of age, such as through inheritance, if validated as winning tickets, all prizes shall be paid to the parent or guardian or custodian of such person under the Nebraska Uniform Transfers to Minors Act. 601.04C(1) If the minor is entitled to a prize of not more than five hundred dollars ($500), the Division shall deliver to an adult member of the minor's family a warrant in the amount of the prize payable to the order of the minor.601.04C(2) If the minor is entitled to a prize exceeding five hundred dollars ($500), the Division shall deposit the amount of the prize in a custodial bank account, with an adult member of the minor's family or the minor's guardian serving as custodian for the minor.601.04C(3) If the minor is entitled to a prize other than money, the Division shall pay the cash equivalent of such prize in the manner provided by the above subsections.601.04C(4) If the minor is entitled to receive a prize that is payable in multiple payments, all payments due while the person is a minor shall be distributed according to this subsection, with any payments due after the age of majority being paid directly to the person. 601.04DCourt determination. The Division may petition a court of competent jurisdiction to request a determination of the payee for payment of any prize winnings which are or may become due the estate of a deceased winner, a winner under a disability because of, but not limited to, minority, mental deficiency, or physical or mental incapacity or for any other reason determined by the Division.601.05 Timing of payments not changed The Division shall not accelerate the payment of a prize for any reason, including the death of the ticket holder except as otherwise provided in these regulations. The Division shall not delay the payment of a prize except as otherwise provided in these regulations.
601.06 Information reporting and withholding The Division shall file the appropriate income tax reporting forms with the Internal Revenue Service and make the appropriate withholding for both state and federal income tax, and any other required set-offs.
601.07 Forged or altered tickets Forging, altering, or fraudulently making any lottery ticket or knowingly presenting a forged, counterfeit or altered ticket for prize payment or transferring such ticket to another person to be presented for prize payment is a felony in accordance with the Act.
370 Neb. Admin. Code, ch. 600, § 601