Nebraska Revised Statute 60-349

Revised Statutes » Chapter 60 » 60-349
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60-349. Situs, defined.

Situs means the tax district where the motor vehicle or trailer is stored and kept for the greater portion of the calendar year. For a motor vehicle or trailer used or owned by a student, the situs is at the place of residence of the student if different from the place at which he or she is attending school.