How can a licensee appeal a decision of the Nebraska State Athletic Commissioner or a referee after LB 78 (2013) eliminated the old appeal procedure?
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This page answers the general question as of 2014. Ezel answers yours, under current Nebraska tax law, with citations.
Plain-English summary
This is not a tax ruling -- it's an Athletic Commissioner Ruling that happens to be published in the Nebraska Department of Revenue's revenue-rulings series. It matters to anyone licensed in Nebraska's combat-sports world: boxers, MMA fighters, promoters, managers, matchmakers, and cornermen ("seconds").
The problem it solves: LB 78 (2013) eliminated the Athletic Advisory Committee and, with it, the statutory way to appeal a decision of the State Athletic Commissioner. This ruling creates an interim appeals process to fill that gap until the State Athletic Commission's regulations are formally revised.
Two kinds of decisions, two very different appeal rights:
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A decision of the Commissioner -- denying or revoking a license, fining a promoter or contestant, retiring a contestant, suspending a licensee, or otherwise barring someone from competing (including a no-decision/no-contest not caused by a foul or accidental head-butt). These are appealable by filing a written request for a hearing within 10 business days of the decision. The request must (1) set out all relevant facts, (2) specify which decision is being appealed, and (3) state what final order is sought.
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A decision of a referee -- a knockout/technical-knockout call, a foul, or a disqualification or no-contest/technical-draw resulting from a foul or accidental head-butt. These are appealable only if the licensee alleges facts that, if true, show one of three things: (1) collusion between the referee and a third party that affected the result; (2) the referee reached an incorrect decision by misinterpreting the Commission's regulations or the Unified Rules of Boxing or MMA; or (3) undisputed plain error whose non-correction would cause a manifest injustice.
Not appealable at all: decisions of a ringside physician, judge, timekeeper, or inspector.
How the hearing works: the Commissioner (or an appointed hearing officer) sets the time and place. Testimony is under oath; sworn affidavits are allowed. The appealing party may bring counsel, witnesses, and observers as the hearing officer permits. The hearing officer is not bound by the rules of evidence. The appealed decision stays in effect pending the final order. The Commissioner issues a final order within 30 business days after the hearing and keeps an official record (the hearing request, all exhibits/evidence, officially noticed matters, offers/objections/rulings on admissibility, a transcript or recording, and the final order). A request that doesn't meet the ruling's requirements is denied, and that denial is final.
What this means for you
Licensees (contestants, promoters, managers, matchmakers, seconds) and applicants
If the Commissioner issues a decision against you, act fast: your written hearing request must reach the Commissioner within 10 business days, and it must include all three required elements (facts, the decision appealed, the order sought). Missing the deadline or the required content means an automatic, final denial.
If you want to challenge a referee's call, understand the bar is high -- you must allege specific facts fitting one of the three narrow grounds (collusion, rule-misinterpretation, or undisputed plain error causing manifest injustice). General disagreement with the call is not enough.
Everyone
This is an interim process meant to bridge the gap until the Commission revises its regulations. If you're relying on it, confirm it hasn't been superseded by updated regulations.
Common questions
Q: Why did Nebraska need this ruling?
A: LB 78 (2013) abolished the Athletic Advisory Committee and the old statutory appeal procedure, leaving no defined way to appeal the Commissioner's decisions until the Commission's regulations are revised.
Q: How long do I have to appeal a Commissioner's decision?
A: A written request for a hearing must be received by the Commissioner no later than 10 business days after the decision is rendered.
Q: Can I appeal a referee's knockout or foul call?
A: Only if you allege facts showing collusion affecting the result, an incorrect decision from misinterpreting the applicable rules, or undisputed plain error that would cause a manifest injustice if left uncorrected.
Q: Whose decisions can't be appealed at all?
A: Decisions of a ringside physician, judge, timekeeper, or inspector cannot be appealed to the Commissioner.
Q: When will I get a decision on my appeal?
A: The Commissioner issues a final order within 30 business days following the hearing. The appealed decision remains in effect until then.
Citations and references
- Neb. Rev. Stat. §§ 81-8,128 through 81-8,142 -- statutes the Commissioner enforces.
- Neb. Rev. Stat. § 81-8,129 -- Commissioner's sole direction, management, control, and jurisdiction over professional wrestling, boxing, and mixed martial arts.
- Neb. Rev. Stat. § 81-8,139 -- Commissioner's authority to issue rules and regulations.
- LB 78 (2013) -- eliminated the Athletic Advisory Committee and the prior statutory appeal procedure, prompting this interim process.
- Unified Rules of Boxing / Unified Rules of Mixed Martial Arts -- the ABC-adopted rules referenced for referee-decision appeals.
Source
- Landing page: https://revenue.nebraska.gov/about/legal-information/revenue-rulings-issued-tax-commissioner
- Original PDF: https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/legal/rulings/ath_com_2014-1_appeals.pdf
Original ruling text
Athletic Commissioner Ruling 2014-1
September 23, 2014
Appeals Process for Decisions of the State Athletic Commissioner
Issue
The passage of LB 78 (2013) eliminated the Athletic Advisory Committee and the statutory
procedure for appealing decisions of the State Athletic Commissioner (Commissioner). This ruling
establishes an interim appeals process until the State Athletic Commission regulations are revised.
Definitions
Commissioner. Commissioner means the person appointed by the Governor to enforce Neb. Rev.
Stat. §§ 81-8,128 through 81-8,142 and to adopt and enforce any rules or regulations.
Decision of the Commissioner. A decision of the Commissioner is any decision to: deny or revoke
a license; fine a promoter or professional contestant; retire a contestant; suspend a licensee; or
otherwise deny a licensee the ability to compete. A decision of the Commissioner also includes
any declaration of a no decision or no contest resulting from a cause other than the assessment of
a foul or accidental head-butt.
Decision of a Referee. A decision of a referee is any: declaration of a knockout or technical
knockout; assessment of a foul; or disqualification or declaration of a no contest, no decision,
technical decision, or technical draw resulting from a foul or accidental head-butt.
Licensee. Licensee means any person licensed by the Commissioner as a contestant, promoter,
manager, matchmaker, or second. A licensee also includes any license applicant, if the decision
appealed is a license denial.
Unified Rules of Boxing. Unified Rules of Boxing means the rules adopted by ABC Boxing
governing the conduct of boxing bouts.
Unified Rules of Mixed Martial Arts. Unified Rules of Mixed Martial Arts means the rules
adopted by ABC Boxing governing the conduct of mixed martial arts bouts.
Analysis
Neb. Rev. Stat. § 81-8,129 grants the Commissioner sole direction, management, control, and
jurisdiction over professional wrestling, professional boxing, and mixed martial arts. Neb. Rev.
Stat. § 81-81,139 grants the Commissioner authority to issue rules and regulations.
A licensee may appeal a decision of the Commissioner by filing a written request for a hearing
with the Commissioner. The written request for a hearing must: (1) set forth all relevant facts;
(2) specify what decision of the Commissioner is the basis for the appeal; and (3) indicate what
final order is sought.
A licensee may not appeal a decision of a referee unless, in the written request for a hearing, the
licensee alleges facts which, if true, would demonstrate: (1) collusion between the referee and any
third party that has affected the result of the bout; (2) that as a result of an error in interpreting
Nebraska Athletic Commission, 1313 Farnam Street, Omaha, Nebraska 68102
Athletic Commissioner Ruling 2014-1
September 23, 2014
Page 2 of 2
Nebraska Athletic Commission regulations, the Unified Rules of Boxing, or the Unified Rules
of Mixed Martial Arts, the referee has rendered an incorrect decision; or (3) that the referee has
committed a plain error, that this error is not disputed by the referee, and that a failure to overturn
the decision would result in a manifest injustice.
A decision of a ringside physician, judge, timekeeper, or inspector cannot be appealed to the
Commissioner.
Any written request for a hearing must be received by the Commissioner no later than 10 business
days after the decision that is the basis for the appeal is rendered. The Commissioner will deny any
written request for a hearing that does not meet the requirements contained in this ruling, and this
denial is final. Any decision that is appealed will remain in effect, pending the final order issued
by the Commissioner.
The time, date, and location of any hearing will be determined by the Commissioner or a hearing
officer appointed by the Commissioner (hearing officer).
All testimony will be under oath and sworn affidavits may be presented to the hearing officer.
The appealing party may have counsel, witnesses, or other observers present as permitted by the
hearing officer. The hearing officer may examine any books, papers, or memoranda bearing upon
the matter; and may question the complainant and any witness that is called. The hearing officer
will not be bound by the rules of evidence, and no informality in the proceeding, including the
manner of taking testimony, will invalidate any final order issued by the Commissioner.
Within 30 business days following the hearing, the Commissioner will issue a final order. The
Commissioner will maintain an official record of each hearing. The official record must contain,
at a minimum:
• The written request for a hearing filed by the licensee;
• All exhibits and evidence introduced;
• A statement of any matter officially noticed by the hearing officer during the preceding;
• All offers of evidence, objections, and rulings regarding admissibility;
• A transcription or recording of the proceeding; and
• The Commissioner’s final order.
APPROVED:
James M. Haynes
Acting Athletic Commissioner
September 23, 2014
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