Nebraska Revised Statute 48-631
Claims; redetermination; time; notice; appeal.
(1) The adjudicator may reconsider a determination if he or she finds that:
(a) An error in computation or identity has occurred in connection with the determination;
(b) Wages of the claimant pertinent to such determination, but not considered in connection therewith, have been newly discovered; or
(c) Benefits have been allowed or denied or the amount of benefits has been set based on misrepresentations of fact.
(2) No such redetermination shall be made after two years from the date of the original determination.
(3) Notice of any redetermination shall be promptly given to the parties entitled to notice of the original determination, in the manner prescribed in section 48-630 with respect to notice of an original determination.
(4) If the amount of benefits is increased or decreased by a redetermination, an appeal therefrom may be filed solely with respect to the matters involved in such increase or decrease in the manner and subject to the limitations provided in section 48-634. Subject to the same limitations and for the same reasons, the Commissioner of Labor may reconsider the determination, in any case in which the final decision has been rendered by a hearing officer or a court, and may apply to the hearing officer or court which rendered such final decision to issue a revised decision. In the event that an appeal involving an original determination is pending as of the date a redetermination is issued, such appeal, unless withdrawn, shall be treated as an appeal of the redetermination.