Nebraska Department of Revenue

{{short description|Nebraska State Agency charged with administering state tax laws.}}

{{Infobox government agency

|agency_name = Nebraska Department of Revenue

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|headquarters = State Office Building
301 Centennial Mall, South
Lincoln, Nebraska, U.S.

|coordinates = {{coord|40|48|39.024|N|96|42|1.62|W|type:landmark|display=inline,title}}

|region_code = US-NE

|employees =

|budget =

|chief1_name = Jim Kamm

|chief1_position = {{nobreak|Tax Commissioner}}

|chief2_name =

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|website = [https://revenue.nebraska.gov/ Official website]

}}

The Nebraska Department of Revenue is an agency of the Nebraska state government responsible for the administration of state revenue and tax programs. The Nebraska Constitution prohibits use of a property tax, thus most revenue is collected from a state sales tax, use taxes, and a state income tax.{{cite report|chapter-url=http://govdocs.nebraska.gov/epubs/l3000/D001-202021.pdf |title= Nebraska Blue Book 2020–21 |publisher= Clerk of the Nebraska Legislature |year= 2020 |chapter= Nebraska State Government |pages= 545–548 |accessdate= March 12, 2022 }} The department also oversees the Nebraska Lottery and "Charitable Gaming".

The department headquarters are located at the State Office Building in Lincoln, Nebraska. The current tax commissioner of Nebraska is James R. Kamm.{{cite web|url= https://revenue.nebraska.gov/about/about-us |title= About Us |website= Nebraska Department of Revenue |date= 28 June 2019 |accessdate= March 12, 2022 }} The tax commissioner of Nebraska is also the director of the Nebraska Department of Revenue.

Tax commissioners

The office of state tax commissioner was established by an amendment to the Constitution of Nebraska in 1920. The state tax commissioner is appointed by the Governor of Nebraska, with the consent of the Nebraska Legislature.{{Cite news|url= https://www.newspapers.com/clip/97509359/tax-commissioner/ |title= W. H. Osborne is Nominated |newspaper= Nebraska State Journal |date= November 12, 1920 |page= 12 |accessdate= March 12, 2022 |via= Newspapers.com }}

class="wikitable sortable"
# ! Commissioner ! Took office ! Left office ! Appointing Governor ! Notes
1 \| {{sortname\|William H.\|Osborne Jr.}} \| 1920 \| Apr. 19, 1923 \| {{sortname\|Samuel Roy\|McKelvie}} \| Often referred to as W. H. Osborne{{citation\|title=1922 Nebraska Blue Book\|page=168\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1922.pdf}}{{cite news\|title=Many Subects [sic] for State Convention: County Commissioners to Have Interesting Program at Meeting in Omaha.\|page=6\|newspaper=York Daily News-Times\|date=December 1, 1922\|url=https://www.newspapers.com/image/770444652/\|quote=William H. Osborne, Jr., state tax commissioner."}}
2 \| {{sortname\|William H.\|Smith\|William H. Smith (Nebraska Tax Commissioner)}} \| Apr. 19, 1923 \| Jan. 13, 1925 \| {{sortname\|Charles W.\|Bryan}} \| Previously served as Nebraska State Auditor from 1915 to 1919{{cite news\|url= https://www.newspapers.com/clip/97509581/smith-tax-commissioner/ \|title= Bryan Requests Osborne to Resign \|newspaper= Nebraska State Journal \|date= March 22, 1923 \|page= 1 \|accessdate= March 12, 2022 \|via= Newspapers.com }}{{citation\|title=1924 Nebraska Blue Book\|page=158\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1924.pdf}}{{cite news\|title=Mr. Osborne Steps Down: He Resigns and Smith Is Now Tax Commissioner\|newspaper=Nebraska State Journal\|date=April 19, 1923\|url=https://www.newspapers.com/image/314078571/}}
3 \| {{sortname\|Thomas E.\|Williams\|Thomas Edward Williams (politician)}} \| Jan. 13, 1925 \| Jan. 8, 1929 \| {{sortname\|Adam\|McMullen}} \| {{cite news\|url=https://www.newspapers.com/clip/97509693/williams-tax-commissioner/ \|title= Thomas E. Williams \|newspaper= Nebraska State Journal \|date= January 9, 1925 \|page= 1 \|accessdate= March 12, 2022 \|via= Newspapers.com }}{{citation\|title=1926 Nebraska Blue Book\|page=190\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1926.pdf}}{{cite news\|title=Williams Confirmed\|date=January 13, 1925\|newspaper=Nebraska State Journal\|url=https://www.newspapers.com/image/314077398/}}
4 \| {{sortname\|Harry W.\|Scott}} \| Jan. 8, 1929 \| Dec. 1, 1930 \| {{sortname\|Arthur J.\|Weaver}} \| {{citation\|title=1930 Nebraska Blue Book\|page=215\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1930.pdf}}{{cite news\|title=Scott to Quit State Service\|newspaper=The Lincoln Star\|date=November 7, 1930\|url=https://www.newspapers.com/image/58112049/}}{{cite news\|title=Harry W. Scott Is Tax Commissioner\|date=January 8, 1929\|newspaper=Nebraska State Journal\|url=https://www.newspapers.com/image/297906625/}}
{{endash}} \| {{sortname\|Maude\|Butler}} \| Dec. 1, 1930 \| Jan. 8, 1931 \| None \| Interim tax commissioner{{cite news\|title=Smith Named As First Of Appointees\|newspaper=Beatrice Daily Sun\|date=December 17, 1930\|url=https://www.newspapers.com/image/506806583/\|quote=The office has been vacant since December 1, when Harry Scott appointed by Governor Arthur J. Weaver, resigned to accept private employment. Until Mr. Smith is installed, the department will be directed by Mrs. Maude Butler, assistant to Mr. Scott, it was said.}}
rowspan=2\| (2) \| align="left" rowspan=2\| {{sortname\|William H.\|Smith\|William H. Smith (Nebraska Tax Commissioner)}} \| rowspan=2\|Jan. 8, 1931 \| rowspan=2\|Jan. 10, 1941 \| {{sortname\|Charles W.\|Bryan}} \| rowspan=2\|Served previously as the second tax commissioner during Bryan's previous term{{citation\|title=1932 Nebraska Blue Book\|page=218\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1932.pdf}}{{citation\|title=1940 Nebraska Blue Book\|page=241\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1940.pdf}}{{cite news\|title=Fear "Frost Boils" May Spoil Hiways\|page=6\|newspaper=Cedar County News\|date=January 1, 1931\|url=https://www.newspapers.com/image/699925081/\|quote=William H. Smith, ...former state tax commissioner, has been appointed to that office again by Governor-Elect Bryan and has accepted.}}{{cite news\|title=Farmer in Protest at Week-End Recess\|newspaper=Omaha World-Herald\|date=January 9, 1931\|url=https://www.newspapers.com/image/862627064/\|quote=Jan. 8... The Senate... had approved appointment by Governor Bryan of William H. Smith, Seward, as state tax commissioner.}}
{{sortname\|Robert LeRoy\|Cochran}}
5 \| {{sortname\|Frank J.\|Brady}} \| Jan. 10, 1941 \| Apr. 12, 1943 \| rowspan=2\|{{sortname\|Dwight\|Griswold}} \| {{citation\|title=1942 Nebraska Blue Book\|page=240\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1942.pdf}}{{cite news\|title=Brady Given Confirmation By 36-0 Vote ...as Tax Chief\|newspaper=The Lincoln Star\|date=January 10, 1941\|url=https://www.newspapers.com/image/71656285/}}
6 \| {{sortname\|Robert M.\|Armstrong}} \| Apr. 12, 1943 \| Sept. 1, 1948 \| {{citation\|title=1944 Nebraska Blue Book\|page=239\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1944.pdf}}{{cite news\|title=Armstrong Takes New Post Monday\|newspaper=Grand Island Daily Independent\|date=April 10, 1943\|page=9\|url=https://www.newspapers.com/image/693339141/}}
7 \| {{sortname\|Philip K.\|Johnson}} \| Sept. 1, 1948 \| Feb. 1, 1953 \| {{sortname\|Val\|Peterson}} \| {{citation\|title=1948 Nebraska Blue Book\|page=248\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1948.pdf}}{{cite news\|title=Gov. Peterson Selects Johnson Tax Director to Succeed Armstrong\|newspaper=Scottsbluff Star-Herald\|date=September 2, 1948\|url=https://www.newspapers.com/image/752946942/}}
8 \| {{sortname\|Norris J.\|Anderson}} \| Feb. 1, 1953 \| Nov. 1, 1953 \| rowspan=2\| {{sortname\|Robert B.\|Crosby}} \| {{cite news\|title=Prof. Norris Anderson Is State Tax Commissioner ...Philip Johnson Taking Job With Pipe Line Firm\|newspaper=The Lincoln Star\|page=12\|date=January 3, 1953\|url=https://www.newspapers.com/image/74601561/}}
9 \| {{sortname\|George W.\|Peterson\|George Peterson (Nebraska Tax Commissioner)}} \| Nov. 1, 1953 \| 1955 \| {{citation\|title=1954 Nebraska Blue Book\|page=342\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1954.pdf}}{{cite news\|title=Anderson Quits As Tax Boss\|newspaper=Alliance Times-Herald\|date=October 28, 1953\|url=https://www.newspapers.com/image/670996343/}}
10 \| {{sortname\|Fred A.\|Herrington}} \| 1955 \| Dec. 15, 1959 \| {{sortname\|Victor E.\|Anderson}} \| {{citation\|title=1956 Nebraska Blue Book\|page=347\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1956.pdf}}
11 \| {{sortname\|Forrest A.\|Johnson}} \| Dec. 15, 1959 \| Nov. 30, 1964 \| {{sortname\|Ralph G.\|Brooks}} \| Former FBI agent and former mayor of Fremont, Nebraska{{citation\|title=1962 Nebraska Blue Book\|page=377\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1962.pdf}}{{citation\|title=The Nebraska Constitution And Taxation\|author=Forrest Johnson\|url=https://digitalcommons.unl.edu/cgi/viewcontent.cgi?article=2802&context=nlr}}{{cite news\|title=Average taxpayer takes the beating says retired State Tax Commissioner Herrington\|date=December 10, 1959\|newspaper=The Headlight\|url=https://www.newspapers.com/image/769278675/\|quote=Nebraska's new State Tax Commissioner is a former FBI agent. He is Forrest A. Johnson... [who] succeeds Fred Herrington.... Herrington retires December 15.... At 42, Johnson has been twice mayor of Fremont....}}{{cite news\|title=Tax Commissioner Ends 5 Year Tenure\|newspaper=Kearney Hub\|date=December 1, 1964\|url=https://www.newspapers.com/image/981368255/}}
12 \| {{sortname\|George J.\|Dworak}} \| Nov. 30, 1964 \| Jan. 15, 1967 \| {{sortname\|Frank B.\|Morrison}} \| {{citation\|title=1964 Nebraska Blue Book\|page=398\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1964.pdf}}
13 \| {{sortname\|Murrell B.\|McNeil}} \| Jan. 15, 1967 \| 1971 \| {{sortname\|Norbert\|Tiemann}} \| Initially served as acting tax commissioner from January 15 to April 1, 1967{{citation\|title=1966 Nebraska Blue Book\|page=411\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1966.pdf}}{{citation\|title=1968 Nebraska Blue Book\|page=435\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1968.pdf}}{{cite news\|title=Might Keep McNeil as Commissioner\|newspaper=Kearney Hub\|date=March 31, 1967\|url=https://www.newspapers.com/image/981384434/}}{{cite news\|title=McNeil Is Tax Commissioner\|newspaper=Alliance Times-Herald\|date=April 1, 1967\|url=https://www.newspapers.com/image/669728850/}}
14 \| {{sortname\|William E.\|Peters\|William E. Peters (Nebraska Tax Commissioner)}} \| 1971 \| Dec. 29, 1978 \| {{sortname\|J. James\|Exon}} \| {{citation\|title=1976-77 Nebraska Blue Book\|page=462\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-197677.pdf}}{{cite news\|title=Thone will hold pay hikes to 6.5%\|first=Don\|last=Walton\|newspaper=The Lincoln Star\|date=December 21, 1978\|url=https://www.newspapers.com/image/311212500/\|quote=Thone said he will name Gary Chunka as acting state tax commissioner until he is able to fill the position on a permanent basis.... State Tax Commissioner Bill Peters Wednesday submitted his resignation to Gov. J. James Exon, effective Dec. 29. Chunka, now the deputy tax commissioner, was named by Exon to perform Peters' duties as head of the Department of Revenue for the remainder of the governor's term.}}
{{endash}} \| {{sortname\|Gary\|Chunka}} \| Dec. 29, 1978 \| Jan. 17, 1979 \| None \| Acting tax commissioner
(10) \| {{sortname\|Fred A.\|Herrington}} \| Jan. 17, 1979 \| Nov. 13, 1981 \| rowspan=2\|{{sortname\|Charles\|Thone}} \| Initially served as acting tax commissioner from January 17 to February 21, 1979;{{cite news\|title=Compromise forestalls extended debate on workmen's comp\|first=Melvin\|last=Paul\|page=13\|newspaper=Beatrice Daily Sun\|date=February 21, 1979\|url=https://www.newspapers.com/image/507277208/\|quote=Acting Tax Commissioner Fred Herrington of Lincoln agreed to sign on as a permanent appointee.}} Previously served as tax commissioner under Governor Victor E. Anderson{{citation\|title=1980-81 Nebraska Blue Book\|page=478\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-198081.pdf}}{{cite news\|title=Herrington new interim tax chief\|date=January 17, 1979\|newspaper=The Lincoln Star\|page=28\|url=https://www.newspapers.com/image/311303048/}}
15 \| {{sortname\|Donald S.\|Leuenberger}} \| Nov. 13, 1981 \| 1983 \| {{cite news\|title=Leuenberger named state tax commissioner\|first=Thomas\|last=Fogarty\|date=November 13, 1981\|newspaper=Lincoln Journal Star\|url=https://www.newspapers.com/image/312406459/}}
16 \| {{sortname\|Donna\|Karnes}} \| 1983 \| 1987 \| {{sortname\|Bob\|Kerrey}} \| {{citation\|title=1984-85 Nebraska Blue Book\|page=493\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-198485.pdf}}
(15) \| {{sortname\|Donald S.\|Leuenberger}} \| 1987 \| May 1, 1988 \| rowspan=2\|{{sortname\|Kay\|Orr}} \| Previously served as tax commissioner under Governor Charles Thone{{citation\|title=1986-87 Nebraska Blue Book\|page=531\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-198687.pdf}}
17 \| {{sortname\|John M.\|Boehm}} \| May 1, 1988 \| 1991 \| {{citation\|title=1988-89 Nebraska Blue Book\|page=589\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-198889.pdf}}{{cite news\|title=State's new tax chief has made his mark\|first=Kathleen\|last=Rutledge\|date=May 28, 1988\|newspaper=Lincoln Journal Star\|url=https://www.newspapers.com/image/312657594/}}
18 \| {{sortname\|Mucho Berri\|Balka}} \| 1991 \| 1999 \| {{sortname\|Ben\|Nelson}} \| {{citation\|title=1990-91 Nebraska Blue Book\|page=558\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-199091.pdf}}{{citation\|url=https://journalstar.com/lifestyles/announcements/obituaries/balka-mucho-berri/article_c3393a01-8ce4-5848-a8ac-5b1ceca5fb77.html\|title=Balka, Mucho Berri\|date=May 22, 2013}}
19 \| {{sortname\|Mary Jane\|Egr Edson}} \| 1999 \| 2006 \| {{sortname\|Mike\|Johanns}} \| {{citation\|title=1998-99 Nebraska Blue Book\|page=605\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-199899.pdf}}https://www.linkedin.com/in/mary-jane-egr-edson-94aab630 {{Self-published source\|date=June 2022}}
20 \| {{sortname\|Douglas A.\|Ewald}} \| 2006 \| Oct. 19, 2013 \| rowspan=2\|{{sortname\|Dave\|Heineman}} \| {{citation\|title=2006-07 Nebraska Blue Book\|page=593\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-200607.pdf}}https://www.linkedin.com/in/doug-ewald-338a64b/ {{Self-published source\|date=June 2022}}{{citation\|website=KSNB\|url=https://www.ksnblocal4.com/2021/10/06/alberts-announces-doug-ewald-chief-financial-officer/\|date=Oct 6, 2021\|title=Alberts announces Doug Ewald as Chief Financial Officer}}
21 \| {{sortname\|Kim\|Conroy}} \| Oct. 19, 2013 \| 2015 \| {{citation\|title=2014-15 Nebraska Blue Book\|page=723\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-201415.pdf}}{{citation\|title=Governor announces Conroy as tax commissioner\|date=Oct 17, 2013\|website=KETV\|url=https://www.ketv.com/article/governor-announces-conroy-as-tax-commissioner/7642461}}{{cite news\|title=Deputy tax commissioner chosen to lead department\|newspaper=Omaha World-Herald\|date=October 18, 2013\|url=https://www.newspapers.com/image/896905254/}}
{{endash}} \| {{sortname\|Leonard J.\|Sloup}} \| 2015 \| 2016 \| None \| Acting tax commissioner{{citation\|title=2014-15 Nebraska Blue Book\|page=564\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-201415.pdf}}{{citation\|title=Nebraska to accept amended tax returns from same-sex couples\|date=July 7, 2015\|website=KETV\|url=https://www.ketv.com/article/nebraska-to-accept-amended-tax-returns-from-same-sex-couples/7653748}}
22 \| {{sortname\|Tony\|Fulton\|Tony Fulton (Nebraska politician)}} \| 2016 \| Dec. 30, 2022 \| {{sortname\|Pete\|Ricketts}} \| Former Nebraska state senator from District 29{{citation\|title=2016-17 Nebraska Blue Book\|page=561\|url=http://govdocs.nebraska.gov/epubs/l3000/D001-201617.pdf}}
{{endash}} \| {{sortname\|Glen A.\|White}} \| Dec. 30, 2022 \| Sept. 5, 2023 \| None \| Interim tax commissioner{{citation\|title=Nebraska Tax Commissioner Tony Fulton resigns\|date=December 22, 2022\|newspaper=Lincoln Journal Star\|url=https://journalstar.com/news/state-and-regional/govt-and-politics/nebraska-tax-commissioner-tony-fulton-resigns/article_34c22196-028c-51bf-8c36-92f7683d8d08.html}}
23 \| {{sortname\|Jim\|Kamm}} \| Sept. 5, 2023 \| Present \| {{sortname\|Jim\|Pillen}} \| {{cite news\|title=Gov. Jim Pillen names former banker as Nebraska's new state tax commissioner\|first=Martha\|last=Stoddard\|date=August 14, 2023\|url=https://omaha.com/news/state-regional/government-politics/gov-jim-pillen-names-former-banker-as-nebraskas-new-state-tax-commissioner/article_531ebf1a-3ab2-11ee-823d-97ee64db88c8.html\|newspaper=Omaha World-Herald}}

class="wikitable sortable"

! Commissioner

! Took office

! Left office

! Appointing Governor

! Notes

| {{sortname|William H.|Osborne Jr.}}

| 1920

| Apr. 19, 1923

| {{sortname|Samuel Roy|McKelvie}}

| Often referred to as W. H. Osborne{{citation|title=1922 Nebraska Blue Book|page=168|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1922.pdf}}{{cite news|title=Many Subects [sic] for State Convention: County Commissioners to Have Interesting Program at Meeting in Omaha.|page=6|newspaper=York Daily News-Times|date=December 1, 1922|url=https://www.newspapers.com/image/770444652/|quote=William H. Osborne, Jr., state tax commissioner."}}

| {{sortname|William H.|Smith|William H. Smith (Nebraska Tax Commissioner)}}

| Apr. 19, 1923

| Jan. 13, 1925

| {{sortname|Charles W.|Bryan}}

| Previously served as Nebraska State Auditor from 1915 to 1919{{cite news|url= https://www.newspapers.com/clip/97509581/smith-tax-commissioner/ |title= Bryan Requests Osborne to Resign |newspaper= Nebraska State Journal |date= March 22, 1923 |page= 1 |accessdate= March 12, 2022 |via= Newspapers.com }}{{citation|title=1924 Nebraska Blue Book|page=158|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1924.pdf}}{{cite news|title=Mr. Osborne Steps Down: He Resigns and Smith Is Now Tax Commissioner|newspaper=Nebraska State Journal|date=April 19, 1923|url=https://www.newspapers.com/image/314078571/}}

| {{sortname|Thomas E.|Williams|Thomas Edward Williams (politician)}}

| Jan. 13, 1925

| Jan. 8, 1929

| {{sortname|Adam|McMullen}}

| {{cite news|url=https://www.newspapers.com/clip/97509693/williams-tax-commissioner/ |title= Thomas E. Williams |newspaper= Nebraska State Journal |date= January 9, 1925 |page= 1 |accessdate= March 12, 2022 |via= Newspapers.com }}{{citation|title=1926 Nebraska Blue Book|page=190|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1926.pdf}}{{cite news|title=Williams Confirmed|date=January 13, 1925|newspaper=Nebraska State Journal|url=https://www.newspapers.com/image/314077398/}}

| {{sortname|Harry W.|Scott}}

| Jan. 8, 1929

| Dec. 1, 1930

| {{sortname|Arthur J.|Weaver}}

| {{citation|title=1930 Nebraska Blue Book|page=215|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1930.pdf}}{{cite news|title=Scott to Quit State Service|newspaper=The Lincoln Star|date=November 7, 1930|url=https://www.newspapers.com/image/58112049/}}{{cite news|title=Harry W. Scott Is Tax Commissioner|date=January 8, 1929|newspaper=Nebraska State Journal|url=https://www.newspapers.com/image/297906625/}}

| {{sortname|Maude|Butler}}

| Dec. 1, 1930

| Jan. 8, 1931

| None

| Interim tax commissioner{{cite news|title=Smith Named As First Of Appointees|newspaper=Beatrice Daily Sun|date=December 17, 1930|url=https://www.newspapers.com/image/506806583/|quote=The office has been vacant since December 1, when Harry Scott appointed by Governor Arthur J. Weaver, resigned to accept private employment. Until Mr. Smith is installed, the department will be directed by Mrs. Maude Butler, assistant to Mr. Scott, it was said.}}

rowspan=2| (2)

| align="left" rowspan=2| {{sortname|William H.|Smith|William H. Smith (Nebraska Tax Commissioner)}}

| rowspan=2|Jan. 8, 1931

| rowspan=2|Jan. 10, 1941

| {{sortname|Charles W.|Bryan}}

| rowspan=2|Served previously as the second tax commissioner during Bryan's previous term{{citation|title=1932 Nebraska Blue Book|page=218|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1932.pdf}}{{citation|title=1940 Nebraska Blue Book|page=241|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1940.pdf}}{{cite news|title=Fear "Frost Boils" May Spoil Hiways|page=6|newspaper=Cedar County News|date=January 1, 1931|url=https://www.newspapers.com/image/699925081/|quote=William H. Smith, ...former state tax commissioner, has been appointed to that office again by Governor-Elect Bryan and has accepted.}}{{cite news|title=Farmer in Protest at Week-End Recess|newspaper=Omaha World-Herald|date=January 9, 1931|url=https://www.newspapers.com/image/862627064/|quote=Jan. 8... The Senate... had approved appointment by Governor Bryan of William H. Smith, Seward, as state tax commissioner.}}

| {{sortname|Frank J.|Brady}}

| Jan. 10, 1941

| Apr. 12, 1943

| rowspan=2|{{sortname|Dwight|Griswold}}

| {{citation|title=1942 Nebraska Blue Book|page=240|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1942.pdf}}{{cite news|title=Brady Given Confirmation By 36-0 Vote ...as Tax Chief|newspaper=The Lincoln Star|date=January 10, 1941|url=https://www.newspapers.com/image/71656285/}}

| {{sortname|Robert M.|Armstrong}}

| Apr. 12, 1943

| Sept. 1, 1948

| {{citation|title=1944 Nebraska Blue Book|page=239|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1944.pdf}}{{cite news|title=Armstrong Takes New Post Monday|newspaper=Grand Island Daily Independent|date=April 10, 1943|page=9|url=https://www.newspapers.com/image/693339141/}}

| {{sortname|Philip K.|Johnson}}

| Sept. 1, 1948

| Feb. 1, 1953

| {{sortname|Val|Peterson}}

| {{citation|title=1948 Nebraska Blue Book|page=248|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1948.pdf}}{{cite news|title=Gov. Peterson Selects Johnson Tax Director to Succeed Armstrong|newspaper=Scottsbluff Star-Herald|date=September 2, 1948|url=https://www.newspapers.com/image/752946942/}}

| {{sortname|Norris J.|Anderson}}

| Feb. 1, 1953

| Nov. 1, 1953

| rowspan=2| {{sortname|Robert B.|Crosby}}

| {{cite news|title=Prof. Norris Anderson Is State Tax Commissioner ...Philip Johnson Taking Job With Pipe Line Firm|newspaper=The Lincoln Star|page=12|date=January 3, 1953|url=https://www.newspapers.com/image/74601561/}}

| {{sortname|George W.|Peterson|George Peterson (Nebraska Tax Commissioner)}}

| Nov. 1, 1953

| 1955

| {{citation|title=1954 Nebraska Blue Book|page=342|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1954.pdf}}{{cite news|title=Anderson Quits As Tax Boss|newspaper=Alliance Times-Herald|date=October 28, 1953|url=https://www.newspapers.com/image/670996343/}}

| {{sortname|Fred A.|Herrington}}

| 1955

| Dec. 15, 1959

| {{sortname|Victor E.|Anderson}}

| {{citation|title=1956 Nebraska Blue Book|page=347|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1956.pdf}}

| {{sortname|Forrest A.|Johnson}}

| Dec. 15, 1959

| Nov. 30, 1964

| {{sortname|Ralph G.|Brooks}}

| Former FBI agent and former mayor of Fremont, Nebraska{{citation|title=1962 Nebraska Blue Book|page=377|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1962.pdf}}{{citation|title=The Nebraska Constitution And Taxation|author=Forrest Johnson|url=https://digitalcommons.unl.edu/cgi/viewcontent.cgi?article=2802&context=nlr}}{{cite news|title=Average taxpayer takes the beating says retired State Tax Commissioner Herrington|date=December 10, 1959|newspaper=The Headlight|url=https://www.newspapers.com/image/769278675/|quote=Nebraska's new State Tax Commissioner is a former FBI agent. He is Forrest A. Johnson... [who] succeeds Fred Herrington.... Herrington retires December 15.... At 42, Johnson has been twice mayor of Fremont....}}{{cite news|title=Tax Commissioner Ends 5 Year Tenure|newspaper=Kearney Hub|date=December 1, 1964|url=https://www.newspapers.com/image/981368255/}}

| {{sortname|George J.|Dworak}}

| Nov. 30, 1964

| Jan. 15, 1967

| {{sortname|Frank B.|Morrison}}

| {{citation|title=1964 Nebraska Blue Book|page=398|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1964.pdf}}

| {{sortname|Murrell B.|McNeil}}

| Jan. 15, 1967

| 1971

| {{sortname|Norbert|Tiemann}}

| Initially served as acting tax commissioner from January 15 to April 1, 1967{{citation|title=1966 Nebraska Blue Book|page=411|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1966.pdf}}{{citation|title=1968 Nebraska Blue Book|page=435|url=http://govdocs.nebraska.gov/epubs/l3000/D001-1968.pdf}}{{cite news|title=Might Keep McNeil as Commissioner|newspaper=Kearney Hub|date=March 31, 1967|url=https://www.newspapers.com/image/981384434/}}{{cite news|title=McNeil Is Tax Commissioner|newspaper=Alliance Times-Herald|date=April 1, 1967|url=https://www.newspapers.com/image/669728850/}}

| {{sortname|William E.|Peters|William E. Peters (Nebraska Tax Commissioner)}}

| 1971

| Dec. 29, 1978

| {{sortname|J. James|Exon}}

| {{citation|title=1976-77 Nebraska Blue Book|page=462|url=http://govdocs.nebraska.gov/epubs/l3000/D001-197677.pdf}}{{cite news|title=Thone will hold pay hikes to 6.5%|first=Don|last=Walton|newspaper=The Lincoln Star|date=December 21, 1978|url=https://www.newspapers.com/image/311212500/|quote=Thone said he will name Gary Chunka as acting state tax commissioner until he is able to fill the position on a permanent basis.... State Tax Commissioner Bill Peters Wednesday submitted his resignation to Gov. J. James Exon, effective Dec. 29. Chunka, now the deputy tax commissioner, was named by Exon to perform Peters' duties as head of the Department of Revenue for the remainder of the governor's term.}}

| {{sortname|Gary|Chunka}}

| Dec. 29, 1978

| Jan. 17, 1979

| None

| Acting tax commissioner

(10)

| {{sortname|Fred A.|Herrington}}

| Jan. 17, 1979

| Nov. 13, 1981

| rowspan=2|{{sortname|Charles|Thone}}

| Initially served as acting tax commissioner from January 17 to February 21, 1979;{{cite news|title=Compromise forestalls extended debate on workmen's comp|first=Melvin|last=Paul|page=13|newspaper=Beatrice Daily Sun|date=February 21, 1979|url=https://www.newspapers.com/image/507277208/|quote=Acting Tax Commissioner Fred Herrington of Lincoln agreed to sign on as a permanent appointee.}} Previously served as tax commissioner under Governor Victor E. Anderson{{citation|title=1980-81 Nebraska Blue Book|page=478|url=http://govdocs.nebraska.gov/epubs/l3000/D001-198081.pdf}}{{cite news|title=Herrington new interim tax chief|date=January 17, 1979|newspaper=The Lincoln Star|page=28|url=https://www.newspapers.com/image/311303048/}}

| {{sortname|Donald S.|Leuenberger}}

| Nov. 13, 1981

| 1983

| {{cite news|title=Leuenberger named state tax commissioner|first=Thomas|last=Fogarty|date=November 13, 1981|newspaper=Lincoln Journal Star|url=https://www.newspapers.com/image/312406459/}}

| {{sortname|Donna|Karnes}}

| 1983

| 1987

| {{sortname|Bob|Kerrey}}

| {{citation|title=1984-85 Nebraska Blue Book|page=493|url=http://govdocs.nebraska.gov/epubs/l3000/D001-198485.pdf}}

(15)

| {{sortname|Donald S.|Leuenberger}}

| 1987

| May 1, 1988

| rowspan=2|{{sortname|Kay|Orr}}

| Previously served as tax commissioner under Governor Charles Thone{{citation|title=1986-87 Nebraska Blue Book|page=531|url=http://govdocs.nebraska.gov/epubs/l3000/D001-198687.pdf}}

| {{sortname|John M.|Boehm}}

| May 1, 1988

| 1991

| {{citation|title=1988-89 Nebraska Blue Book|page=589|url=http://govdocs.nebraska.gov/epubs/l3000/D001-198889.pdf}}{{cite news|title=State's new tax chief has made his mark|first=Kathleen|last=Rutledge|date=May 28, 1988|newspaper=Lincoln Journal Star|url=https://www.newspapers.com/image/312657594/}}

| {{sortname|Mucho Berri|Balka}}

| 1991

| 1999

| {{sortname|Ben|Nelson}}

| {{citation|title=1990-91 Nebraska Blue Book|page=558|url=http://govdocs.nebraska.gov/epubs/l3000/D001-199091.pdf}}{{citation|url=https://journalstar.com/lifestyles/announcements/obituaries/balka-mucho-berri/article_c3393a01-8ce4-5848-a8ac-5b1ceca5fb77.html|title=Balka, Mucho Berri|date=May 22, 2013}}

| {{sortname|Mary Jane|Egr Edson}}

| 1999

| 2006

| {{sortname|Mike|Johanns}}

| {{citation|title=1998-99 Nebraska Blue Book|page=605|url=http://govdocs.nebraska.gov/epubs/l3000/D001-199899.pdf}}https://www.linkedin.com/in/mary-jane-egr-edson-94aab630 {{Self-published source|date=June 2022}}

| {{sortname|Douglas A.|Ewald}}

| 2006

| Oct. 19, 2013

| rowspan=2|{{sortname|Dave|Heineman}}

| {{citation|title=2006-07 Nebraska Blue Book|page=593|url=http://govdocs.nebraska.gov/epubs/l3000/D001-200607.pdf}}https://www.linkedin.com/in/doug-ewald-338a64b/ {{Self-published source|date=June 2022}}{{citation|website=KSNB|url=https://www.ksnblocal4.com/2021/10/06/alberts-announces-doug-ewald-chief-financial-officer/|date=Oct 6, 2021|title=Alberts announces Doug Ewald as Chief Financial Officer}}

| {{sortname|Kim|Conroy}}

| Oct. 19, 2013

| 2015

| {{citation|title=2014-15 Nebraska Blue Book|page=723|url=http://govdocs.nebraska.gov/epubs/l3000/D001-201415.pdf}}{{citation|title=Governor announces Conroy as tax commissioner|date=Oct 17, 2013|website=KETV|url=https://www.ketv.com/article/governor-announces-conroy-as-tax-commissioner/7642461}}{{cite news|title=Deputy tax commissioner chosen to lead department|newspaper=Omaha World-Herald|date=October 18, 2013|url=https://www.newspapers.com/image/896905254/}}

| {{sortname|Leonard J.|Sloup}}

| 2015

| 2016

| None

| Acting tax commissioner{{citation|title=2014-15 Nebraska Blue Book|page=564|url=http://govdocs.nebraska.gov/epubs/l3000/D001-201415.pdf}}{{citation|title=Nebraska to accept amended tax returns from same-sex couples|date=July 7, 2015|website=KETV|url=https://www.ketv.com/article/nebraska-to-accept-amended-tax-returns-from-same-sex-couples/7653748}}

| {{sortname|Tony|Fulton|Tony Fulton (Nebraska politician)}}

| 2016

| Dec. 30, 2022

| {{sortname|Pete|Ricketts}}

| Former Nebraska state senator from District 29{{citation|title=2016-17 Nebraska Blue Book|page=561|url=http://govdocs.nebraska.gov/epubs/l3000/D001-201617.pdf}}

| {{sortname|Glen A.|White}}

| Dec. 30, 2022

| Sept. 5, 2023

| None

| Interim tax commissioner{{citation|title=Nebraska Tax Commissioner Tony Fulton resigns|date=December 22, 2022|newspaper=Lincoln Journal Star|url=https://journalstar.com/news/state-and-regional/govt-and-politics/nebraska-tax-commissioner-tony-fulton-resigns/article_34c22196-028c-51bf-8c36-92f7683d8d08.html}}

| {{sortname|Jim|Kamm}}

| Sept. 5, 2023

| Present

| {{sortname|Jim|Pillen}}

| {{cite news|title=Gov. Jim Pillen names former banker as Nebraska's new state tax commissioner|first=Martha|last=Stoddard|date=August 14, 2023|url=https://omaha.com/news/state-regional/government-politics/gov-jim-pillen-names-former-banker-as-nebraskas-new-state-tax-commissioner/article_531ebf1a-3ab2-11ee-823d-97ee64db88c8.html|newspaper=Omaha World-Herald}}

References

External links

[https://revenue.nebraska.gov/ Official website]
[https://revenue.nebraska.gov/individuals/federalstate-electronic-tax-filing Nebraska e-file]
[https://nelottery.com/ Nebraska Lottery]

Revenue

Nebraska Department of Revenue

Tax commissioners

See also

References

External links