Nebraska Administrative Code Topic - WHEAT BOARD
Here’s a refined overview of the Nebraska Administrative Code – Topic: Wheat Board (Title 483):
🌾 Title 483 – Wheat Board
Scope: Governs the Nebraska Wheat Board (officially, the Nebraska Wheat Development, Utilization, and Marketing Board) and establishes excise tax regulations on wheat sales through commercial channels. It covers tax rate setting, public hearings, board structure, refund policies, and administrative authority (govdocs.nebraska.gov).
📌 Chapter 1 – Wheat Excise Tax Regulation (§ 483‑1‑001 to § 483‑1‑006)
§ 001–§ 003 Introductory Provisions
Defines scope, statutory authority (based on Neb. Rev. Stat. §§ 2‑2301 – 2‑2321), and terms.
§ 004 Rate
Excise tax rate:
Set at 0.4% of net market value since Oct 1, 2012.
Increases up to 0.5% possible via rulemaking.
As of Sept 1, 2021, the rate was adjusted to 0.5%, subject to change by regulation (govdocs.nebraska.gov).
§ 005 Hearings
The Board may hold public hearings for regulatory updates, amendments, or repeals, with advance notice provided to wheat growers (govdocs.nebraska.gov).
§ 006 Refunds
First purchasers or growers can request reimbursement for overpayment by submitting a written application outlining fee details (regulations.justia.com).
🏛️ Board Structure & Authority
The Board comprises seven voting members:
Must be Nebraska residents, ≥ 21 years old, active wheat growers for ≥ 5 years, and earn substantial income from wheat.
Appointed by the governor to five-year terms.
Non-voting ex-officio members include the Director of Agriculture and the UNL Vice Chancellor for Agriculture & Natural Resources (nebraskalegislature.gov, auditors.nebraska.gov).
Statutory framework under the Nebraska Wheat Resources Act, including office leasing restrictions and excise tax provisions (nda.nebraska.gov).
📋 Additional Insights
The Board’s official website provides a repository of rules, public hearing notices, and annual reports (nebraskawheat.gov).
A recent (2025) audit confirms member qualifications and appointment structure .
✅ Summary
Title 483 centers on the Nebraska Wheat Board’s authority and excise tax regulations.
Chapter 1 details tax setting limits (0.4 – 0.5%), oversight mechanisms (public hearings), and refund protocols.
The Board is governed by seven seasoned wheat-grower appointees, supported by statutory authority under existing state laws.
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