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.

Source

    Laws 2005, LB 274, ยง 49.