Nebraska Code § 9-404

Allowable expenses, defined.
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Allowable expenses shall mean:
(1) All costs associated with the purchasing, printing, or manufacturing of any items to be used or distributed to participants such as tickets;
(2) All office expenses;
(3) All promotional expenses;
(4) The tax on gross proceeds prescribed in section 9-429;
(5) All license and permit fees prescribed by the Nebraska Lottery and Raffle Act;
(6) Any tax or fee imposed pursuant to section 9-433; and
(7) Any fee paid to any person associated with the operation of any lottery or raffle.

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