Section 350-65-002 - DEFINITIONS002.01 Division means the Nebraska Department of Revenue, Property Assessment Division. 002.02 Electronic submission includes submission by electronic mail, electronic import, facsimile, or any other electronic means developed in the future.002.03 Property Tax Administrator will be abbreviated as PTA throughout this regulation.002.04 Tax Commissioner means the Tax Commissioner of the Nebraska Department of Revenue.002.05 Tax Equalization and Review Commission will be abbreviated as TERC throughout this regulation.350 Neb. Admin. Code, ch. 65, § 002