reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,148 - Commercial motor vehicle; public power district motor vehicle; metropolitan utilities district motor vehicle; increase of gross vehicle weight; where allowed.

60-3,148.
Commercial motor vehicle; public power district motor vehicle; metropolitan utilities district motor vehicle; increase of gross vehicle weight; where allowed.
(1) This subsection applies until January 1, 2023. No owner of a commercial motor vehicle or public power district motor vehicle shall be permitted to increase the gross vehicle weight for which such commercial motor vehicle or public power district motor vehicle is registered except at the office of the county treasurer in the county where such commercial motor vehicle or public power district motor vehicle is currently registered unless the need for such increase occurs when such commercial motor vehicle is more than one hundred miles from the county seat of such county or the public power district motor vehicle is more than one hundred miles from its base location, unless authorized to do so by the Nebraska State Patrol or authorized state scale examiner as an emergency.
(2) This subsection applies beginning January 1, 2023. No owner of a commercial motor vehicle, metropolitan utilities district motor vehicle, or public power district motor vehicle shall be permitted to increase the gross vehicle weight for which such commercial motor vehicle, metropolitan utilities district motor vehicle, or public power district motor vehicle is registered except at the office of the county treasurer in the county where such commercial motor vehicle, metropolitan utilities district motor vehicle, or public power district motor vehicle is currently registered unless the need for such increase occurs when such commercial motor vehicle is more than one hundred miles from the county seat of such county or the metropolitan utilities district motor vehicle or public power district motor vehicle is more than one hundred miles from its base location, unless authorized to do so by the Nebraska State Patrol or authorized state scale examiner as an emergency.
Source
Laws 2005, LB 274, § 148;
Laws 2012, LB801, § 82;
Laws 2016, LB783, § 9;
Laws 2018, LB909, § 65.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,149 - Soil and water conservation vehicles; registration fee.

60-3,149.
Soil and water conservation vehicles; registration fee.
(1) For the registration of trucks or combinations of trucks, truck-tractors, or trailers which are not for hire and engaged in soil and water conservation work and used for the purpose of transporting pipe and equipment exclusively used by such contractors for soil and water conservation construction, the registration fee shall be one-half of the rate for similar commercial motor vehicles registered under section 60-3,147, except that no commercial motor vehicle or commercial trailer registered under this section shall be registered for a fee of less than eighteen dollars.
(2) Such license plates shall display, in addition to the registration number, the letter A.
Source
Laws 2005, LB 274, § 149.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,150 - Truck-tractor and semitrailer; commercial trailer; registration fee.

60-3,150.
Truck-tractor and semitrailer; commercial trailer; registration fee.
For registration purposes, a truck-tractor and semitrailer unit and a commercial trailer shall be considered as separate units. The registration fee of the truck-tractor shall be the fee provided for commercial motor vehicles. Each semitrailer and each commercial trailer shall be registered upon the payment of a fee of one dollar. The department shall provide an appropriate license plate or, when appropriate, validation decal to identify such semitrailers. If any truck or truck-tractor, operated under the classification designated as local, farm, or A or with plates issued under section 60-3,113 is operated outside of the limits of its respective classification, it shall thereupon come under the classification of commercial motor vehicle.
Source
Laws 2005, LB 274, § 150;
Laws 2007, LB286, § 51.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,151 - Trailers; recreational vehicles; registration fee.

60-3,151.
Trailers; recreational vehicles; registration fee.
(1) For the registration of any commercial trailer or semitrailer, the fee shall be one dollar.
(2) The fee for utility trailers shall be one dollar for each one thousand pounds gross vehicle weight or fraction thereof, up to and including nine thousand pounds. Utility trailer license plates shall display, in addition to the registration number, the letter X. Trailers other than farm trailers of more than nine thousand pounds must be registered as commercial trailers.
(3) The fee for cabin trailers having gross vehicle weight of one thousand pounds or less shall be nine dollars and more than one thousand pounds, but less than two thousand pounds, shall be twelve dollars. Cabin trailers having a gross vehicle weight of two thousand pounds or more shall be registered for a fee of fifteen dollars.
(4) Recreational vehicles having a gross vehicle weight of eight thousand pounds or less shall be registered for a fee of eighteen dollars, those having a gross vehicle weight of more than eight thousand pounds but less than twelve thousand pounds shall be registered for thirty dollars, and those having a gross vehicle weight of twelve thousand pounds or over shall be registered for forty-two dollars. When living quarters are added to a registered truck, a recreational vehicle registration may be obtained without surrender of the truck registration, in which event both the truck and recreational vehicle license plates shall be displayed on the vehicle. Recreational vehicle license plates shall be the same size and of the same basic design as regular license plates issued pursuant to section 60-3,100.
(5) Farm trailers shall be licensed for a fee of one dollar, except that when a farm trailer is used with a registered farm truck, such farm trailer may, at the option of the owner, be registered as a separate unit for a fee of three dollars per ton gross vehicle weight and, if so registered, shall not be considered a truck and trailer combination for purposes of sections 60-3,145 and 60-3,146. Farm trailer license plates shall display, in addition to the registration number, the letter X.
(6) Fertilizer trailers shall be registered for a fee of one dollar. Fertilizer trailer license plates shall display, in addition to the registration number, the letter X.
(7) Trailers used to haul poles and cable reels owned and operated exclusively by public utility companies shall be licensed at a fee based on two dollars for each one-thousand-pound load to be hauled or any fraction thereof, and such load shall not exceed sixteen thousand pounds.
Source
Laws 2005, LB 274, § 151;
Laws 2016, LB783, § 10;
Laws 2017, LB263, § 53.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,155 - Well-boring apparatus and well-servicing equipment; registration fee.

60-3,155.
Well-boring apparatus and well-servicing equipment; registration fee.
For the registration of well-boring apparatus and well-servicing equipment, the registration fee shall be one-twelfth of the regular commercial registration fee as determined by gross vehicle weight. Such fee shall be collected and distributed in the same manner as other motor vehicle fees.
Source
Laws 2005, LB 274, § 155.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,156 - Additional fees.

60-3,156.
Additional fees.
In addition to the registration fees for motor vehicles and trailers, the county treasurer or his or her agent shall collect:
(1) Two dollars for each certificate issued and shall remit two dollars of each additional fee collected to the State Treasurer for credit to the Department of Motor Vehicles Cash Fund;
(2) Fifty cents for each certificate issued and shall remit the fee to the State Treasurer for credit to the Nebraska Emergency Medical System Operations Fund; and
(3) One dollar and fifty cents for each certificate issued and shall remit the fee to the State Treasurer for credit to the State Recreation Road Fund.
Source
Laws 2005, LB 274, § 156;
Laws 2012, LB801, § 83;
Laws 2013, LB207, § 3.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,157 - Lost or mutilated license plate or registration certificate; duplicate; fees.

60-3,157.
Lost or mutilated license plate or registration certificate; duplicate; fees.
If a license plate or registration certificate is lost or mutilated or has become illegible, the person to whom such license plate and registration certificate has been issued shall immediately apply to the county treasurer for a duplicate registration certificate or for new license plates, accompanying his or her application with a fee of one dollar for a duplicate registration certificate and a fee of two dollars and fifty cents for a duplicate or replacement license plate. No fee shall be required under this section if the vehicle or trailer was reported stolen under section 60-178.
Source
Laws 2005, LB 274, § 157;
Laws 2009, LB175, § 2;
Laws 2012, LB801, § 84.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,158 - Methods of payment authorized.

60-3,158.
Methods of payment authorized.
A county treasurer or his or her agent may accept credit cards, charge cards, debit cards, or electronic funds transfers as a means of payment for registration pursuant to section 13-609.
Source
Laws 2005, LB 274, § 158;
Laws 2012, LB801, § 85.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,159 - Registration fees; fees for previous years.

60-3,159.
Registration fees; fees for previous years.
Upon application to register any motor vehicle or trailer, no registration fee shall be required to be paid thereon for any previous registration period during which such motor vehicle or trailer was not at any time driven or used upon any highway within this state, and the person desiring to register such motor vehicle or trailer without payment of fees for previous registration periods shall file with the county treasurer an affidavit showing where, when, and for how long such motor vehicle or trailer was stored and that the same was not used in this state during such registration period or periods, and upon receipt thereof the county treasurer shall issue a registration certificate.
Source
Laws 2005, LB 274, § 159;
Laws 2012, LB801, § 86.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,160 - Governmental vehicle; exempt from fee.

60-3,160.
Governmental vehicle; exempt from fee.
No registration fee shall be charged for any motor vehicle or trailer owned or leased and used by any city or village of this state, any rural fire protection district, the Civil Air Patrol, any public school district, any county, the state, the United States Government, any entity formed pursuant to the Interlocal Cooperation Act, the Integrated Solid Waste Management Act, or the Joint Public Agency Act, or any municipal public body or authority used in operating a public passenger transportation system.
Source
Laws 2005, LB 274, § 160.
Cross References
Integrated Solid Waste Management Act, see section 13-2001.
Interlocal Cooperation Act, see section 13-801.
Joint Public Agency Act, see section 13-2501.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,162 - Certificate of registration; improper issuance; revocation.

60-3,162.
Certificate of registration; improper issuance; revocation.
The department shall, upon a sworn complaint in writing of any person, investigate whether a certificate of registration has been issued on a motor vehicle or trailer exceeding the length, height, or width provided by law or issued contrary to any law of this state. If the department determines from the investigation that such certificate of registration has been improperly issued, it shall have power to revoke such certificate of registration.
Source
Laws 2005, LB 274, § 162;
Laws 2019, LB270, § 24.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,164 - Operation or parking of unregistered vehicle; penalty.

60-3,164.
Operation or parking of unregistered vehicle; penalty.
(1) Any person who operates or parks a motor vehicle or who tows or parks a trailer on any highway, which motor vehicle or trailer has not been registered as required by section 60-362, shall be subject to the penalty provided in section 60-3,170.
(2) A person who parks a motor vehicle or tows a trailer on any highway, which motor vehicle or trailer has been properly registered in this state but such registration has expired, shall not be in violation of this section or section 60-362 or subject to the penalty provided in section 60-3,170, unless thirty days have passed from the expiration of the prior registration.
Source
Laws 2005, LB 274, § 164.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,165 - Registration; noncompliance; citation; effect.

60-3,165.
Registration; noncompliance; citation; effect.
If a citation is issued to an owner or operator of a motor vehicle or trailer for a violation of section 60-362 and the owner properly registers and licenses the motor vehicle or trailer not in compliance and pays all taxes and fees due and the owner or operator provides proof of such registration to the prosecuting attorney within ten days after the issuance of the citation, no prosecution for the offense cited shall occur.
Source
Laws 2005, LB 274, § 165.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,166 - Law enforcement officers; arrest violators; violations; penalty; payment of taxes and fees.

60-3,166.
Law enforcement officers; arrest violators; violations; penalty; payment of taxes and fees.
It shall be the duty of all law enforcement officers to arrest all violators of any of the provisions of sections 60-373, 60-374, 60-375, 60-376, 60-378, 60-379, and 60-3,114 to 60-3,116. Any person, firm, or corporation, including any motor vehicle, trailer, or boat dealer or manufacturer, who fails to comply with such provisions shall be guilty of a Class V misdemeanor and, in addition thereto, shall pay the county treasurer any and all motor vehicle taxes and fees imposed in sections 60-3,185 and 60-3,190, registration fees, or certification fees due had the motor vehicle or trailer been properly registered or certified according to law.
Source
Laws 2005, LB 274, § 166;
Laws 2012, LB801, § 88.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,168 - Proof of financial responsibility required; violation; penalty.

60-3,168.
Proof of financial responsibility required; violation; penalty.
It shall be unlawful for any owner to pay the required registration fees when the owner does not, at the time of paying the fees or during the entire registration period, have or keep in effect a current and effective automobile liability policy or proof of financial responsibility. Any person violating this section shall be guilty of a Class IV misdemeanor. The penalty shall be mandatory and shall not be suspended by a court.
Source
Laws 2005, LB 274, § 168.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,169 - Farm truck; unauthorized use; penalty.

60-3,169.
Farm truck; unauthorized use; penalty.
Any person using a truck or combination of a truck or truck-tractor and trailer registered as a farm truck pursuant to section 60-3,146 in violation of the uses authorized shall be guilty of a Class IV misdemeanor and shall be required to register such truck or combination of a truck or truck-tractor and trailer as a commercial motor vehicle or commercial trailer for the entire registration period in which the violation occurred.
Source
Laws 2005, LB 274, § 169.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,170 - Violations; penalty.

60-3,170.
Violations; penalty.
Any person, firm, association, partnership, limited liability company, or corporation which violates any provision of the Motor Vehicle Registration Act for which a penalty is not otherwise provided shall be guilty of a Class III misdemeanor.
Source
Laws 2005, LB 274, § 170.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,171 - Fraud; penalty.

60-3,171.
Fraud; penalty.
Any person who registers or causes to be registered any motor vehicle or trailer in the name of any person other than the owner thereof, who gives a false or fictitious name or false or fictitious residential and mailing address of the registrant, or who gives false information pursuant to section 60-386 in any application for registration of a motor vehicle or trailer shall be deemed guilty of a Class III misdemeanor.
Source
Laws 2005, LB 274, § 171.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,172 - Registration in incorrect county; penalty.

60-3,172.
Registration in incorrect county; penalty.
Any person applying for a motor vehicle or trailer registration in any county or location other than that specified in section 60-385 or 60-3,198 shall be deemed guilty of a Class IV misdemeanor.
Source
Laws 2005, LB 274, § 172.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,173 - Commercial trucks and truck-tractors; commercial vehicles; prohibited acts; penalty.

60-3,173.
Commercial trucks and truck-tractors; commercial vehicles; prohibited acts; penalty.
Any person who fails to return a registration certificate and license plate when required to do so under subdivision (5)(b) of section 60-3,147 and any person, firm, association, or corporation who otherwise violates section 60-3,147 or 60-3,148 shall be guilty of a Class IV misdemeanor.
Source
Laws 2005, LB 274, § 173.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,174 - Well-boring apparatus and well-servicing equipment; prohibited acts; penalty.

60-3,174.
Well-boring apparatus and well-servicing equipment; prohibited acts; penalty.
Any person using a motor vehicle or trailer registered as well-boring apparatus and well-servicing equipment for any purpose other than that for which the special equipment license plate was issued shall be guilty of a Class IV misdemeanor and shall be required to register such motor vehicle or trailer as a commercial motor vehicle or commercial trailer for the entire year in which the violation occurred.
Source
Laws 2005, LB 274, § 174.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,175 - Historical vehicles; prohibited acts; penalty.

60-3,175.
Historical vehicles; prohibited acts; penalty.
It shall be unlawful to own or operate a motor vehicle or trailer with historical license plates in violation of section 60-3,130, 60-3,131, or 60-3,134. Upon conviction of a violation of any provision of such sections, a person shall be guilty of a Class V misdemeanor.
Source
Laws 2005, LB 274, § 175;
Laws 2006, LB 663, § 34.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,176 - Undercover plates; prohibited acts; penalty.

60-3,176.
Undercover plates; prohibited acts; penalty.
Any person who receives information pertaining to undercover license plates in the course of his or her employment and who discloses any such information to any unauthorized individual shall be guilty of a Class III misdemeanor.
Source
Laws 2005, LB 274, § 176.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,177 - Nonresident vehicles; prohibited acts.

60-3,177.
Nonresident vehicles; prohibited acts.
It shall be unlawful to operate trucks, truck-tractors, trailers, or buses owned by nonresidents who are not in compliance with sections 60-3,178 to 60-3,182 or any agreement executed under the authority granted in sections 60-3,180 to 60-3,182.
Source
Laws 2005, LB 274, § 177.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,178 - Nonresident vehicles; requirements; exception; reciprocity.

60-3,178.
Nonresident vehicles; requirements; exception; reciprocity.
Trucks, truck-tractors, trailers, or buses, from a jurisdiction other than Nebraska, entering Nebraska shall be required to comply with all the laws and regulations of any nature imposed on Nebraska trucks, truck-tractors, trailers, or buses unless the jurisdiction in which such trucks, truck-tractors, trailers, or buses are domiciled grants reciprocity comparable to that extended by the laws of Nebraska.
Source
Laws 2005, LB 274, § 178.
Annotations
Reciprocity with other states on licensing of truck-tractors and trailers is provided under specified conditions. Ashton v. State, 173 Neb. 78, 112 N.W.2d 540 (1961).
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,179 - Nonresident vehicles; nonreciprocal jurisdiction; fees.

60-3,179.
Nonresident vehicles; nonreciprocal jurisdiction; fees.
In case a jurisdiction is not reciprocal as to license fees on trucks, truck-tractors, trailers, or buses, the owners of nonresident trucks, truck-tractors, trailers, or buses from those jurisdictions shall pay the same license fees as are charged residents of this state. The owners of all trucks, truck-tractors, trailers, or buses from other jurisdictions doing intrajurisdiction hauling in this state shall pay the same registration fees as those paid by residents of this state unless such trucks, truck-tractors, trailers, or buses are registered as a part of a fleet in interjurisdiction commerce as provided in section 60-3,198.
Source
Laws 2005, LB 274, § 179.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,181 - Truck, truck-tractor, trailer, or bus; no additional registration or license fees required; when.

60-3,181.
Truck, truck-tractor, trailer, or bus; no additional registration or license fees required; when.
(1) When a truck, truck-tractor, trailer, or bus has been duly registered in any jurisdiction, including those that are part of a Nebraska-based fleet registered pursuant to section 60-3,198, no additional registration or license fees, except as provided in section 60-3,203 if applicable, shall be required in this state when such truck, truck-tractor, trailer, or bus is operated in combination with any truck, truck-tractor, trailer, or bus properly licensed or registered in accordance with sections 60-3,179 to 60-3,182 and 60-3,198 or agreements, arrangements, or declarations pursuant to such sections.
(2) Properly registered means a truck, truck-tractor, trailer, or bus licensed or registered in one of the following: (a) The jurisdiction where the person registering the truck, truck-tractor, trailer, or bus has his or her legal residence; (b) the jurisdiction in which a truck, truck-tractor, trailer, or bus is registered, when the operation in which such truck, truck-tractor, trailer, or bus is used has a principal place of business therein, and from or in which the truck, truck-tractor, trailer, or bus is most frequently dispatched, garaged, serviced, maintained, operated, or otherwise controlled and the truck, truck-tractor, trailer, or bus is assigned to such principal place of business; or (c) the jurisdiction where, because of an agreement or arrangement between two or more jurisdictions or pursuant to a declaration, the person registering the truck, truck-tractor, trailer, or bus has licensed the truck, truck-tractor, trailer, or bus as required by such jurisdiction.
Source
Laws 2005, LB 274, § 181.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,182 - Agreements, arrangements, declarations, and amendments; requirements.

60-3,182.
Agreements, arrangements, declarations, and amendments; requirements.
(1) All agreements, arrangements, declarations, and amendments authorized by sections 60-3,179 to 60-3,182 and 60-3,198 shall be in writing and shall become effective when filed in the office of the director.
(2) Agreements or arrangements entered into or declarations issued under the authority of sections 60-3,179 to 60-3,182 may contain provisions denying exemptions, benefits, and privileges granted in such agreements, arrangements, or declarations to any truck, truck-tractor, trailer, or bus which is in violation of conditions stated in such agreements, arrangements, or declarations.
Source
Laws 2005, LB 274, § 182.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,183 - Registration under International Registration Plan Act; disciplinary actions; procedure; enforcement.

60-3,183.
Registration under International Registration Plan Act; disciplinary actions; procedure; enforcement.
(1) The director may revoke, suspend, cancel, or refuse to issue or renew a registration certificate under sections 60-3,198 to 60-3,203:
(a) If the ability of the applicant or registration certificate holder to operate has been terminated or denied by a federal agency, upon receipt of notice of the termination or denial under the federal Performance and Registration Information Systems Management Program;
(b) If the applicant has failed to disclose material information required on the application or if the applicant has made a materially false statement on the application; or
(c) If the applicant has applied for the purpose of avoiding a suspension, revocation, cancellation, or refusal to issue or renew a registration certificate for the real party in interest or if the applicant's business is operated, managed, or otherwise controlled by or affiliated with a person or entity who or which is ineligible for registration, including the applicant entity, a relative, a family member, a corporate officer, or a shareholder.
(2) Any person who receives notice from the director of action taken pursuant to subsection (1) of this section shall, within three business days, return such registration certificate and license plates to the department. If any person fails to return the registration certificate and license plates to the department, the department shall notify the Nebraska State Patrol that any such person is in violation of this section.
Source
Laws 2005, LB 274, § 183;
Laws 2006, LB 853, § 3;
Laws 2021, LB149, § 7.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,184 - Motor vehicle tax and fee; terms, defined.

60-3,184.
Motor vehicle tax and fee; terms, defined.
For purposes of sections 60-3,184 to 60-3,190:
(1) Automobile means passenger cars, trucks, utility vehicles, and vans up to and including seven tons;
(2) Motor vehicle means every motor vehicle, trailer, and semitrailer subject to the payment of registration fees or permit fees under the laws of this state;
(3) Motor vehicle fee means the fee imposed upon motor vehicles under section 60-3,190;
(4) Motor vehicle tax means the tax imposed upon motor vehicles under section 60-3,185; and
(5) Registration period means the period from the date of registration pursuant to section 60-392 to the first day of the month following one year after such date.
Source
Laws 2005, LB 274, § 184;
Laws 2007, LB286, § 52;
Laws 2017, LB263, § 54.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,185 - Motor vehicle tax; exemptions.

60-3,185.
Motor vehicle tax; exemptions.
A motor vehicle tax is imposed on motor vehicles registered for operation upon the highways of this state, except:
(1) Motor vehicles exempt from the registration fee in section 60-3,160;
(2) One motor vehicle owned and used for his or her personal transportation by a disabled or blind veteran of the United States Armed Forces as defined in section 77-202.23 whose disability or blindness is recognized by the United States Department of Veterans Affairs and who was discharged or otherwise separated with a characterization of honorable if an application for the exemption has been approved under subsection (1) of section 60-3,189;
(3) Motor vehicles owned by Indians who are members of an Indian tribe;
(4) Motor vehicles owned by a member of the United States Armed Forces serving in this state in compliance with military or naval orders or his or her spouse if such servicemember or spouse is a resident of a state other than Nebraska;
(5) Motor vehicles owned by the state and its governmental subdivisions and exempt as provided in subdivision (1)(a) or (b) of section 77-202;
(6) Motor vehicles owned and used exclusively by an organization or society qualified for a tax exemption provided in subdivision (1)(c) or (d) of section 77-202 if an application for the exemption provided in this subdivision has been approved under subsection (2) of section 60-3,189; and
(7) Trucks, trailers, or combinations thereof registered under section 60-3,198.
Source
Laws 2005, LB 274, § 185;
Laws 2018, LB909, § 66.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,186 - Motor vehicle tax; notice; taxes and fees; payment; proceeds; disposition.

60-3,186.
Motor vehicle tax; notice; taxes and fees; payment; proceeds; disposition.
(1) The department shall annually determine the motor vehicle tax on each motor vehicle registered pursuant to section 60-3,187 and shall cause a notice of the amount to be delivered to the registrant. The notice may be delivered to the registrant at the address shown upon his or her registration certificate or the registrant's most recent address according to information received by the department from the National Change of Address program of the United States Postal Service or delivered electronically to the registrant if the registrant has provided electronic contact information to the department. The notice shall be provided on or before the first day of the last month of the registration period.
(2)(a) The motor vehicle tax, motor vehicle fee, registration fee, sales tax, and any other applicable taxes and fees shall be paid to the county treasurer prior to the registration of the motor vehicle for the following registration period. If the motor vehicle being registered has been transferred as a gift or for a nominal amount, any sales tax owed by the transferor on the purchase of the motor vehicle shall have been paid or be paid to the county treasurer prior to the registration of the motor vehicle for the following registration period.
(b) After retaining one percent of the motor vehicle tax proceeds collected for costs incurred by the county treasurer, and after transferring one percent of the motor vehicle tax proceeds collected to the State Treasurer for credit to the Vehicle Title and Registration System Replacement and Maintenance Cash Fund, the remaining motor vehicle tax proceeds shall be allocated to each county, local school system, school district, city, and village in the tax district in which the motor vehicle has situs.
(c)(i) Twenty-two percent of the remaining motor vehicle tax proceeds shall be allocated to the county, (ii) sixty percent shall be allocated to the local school system or school district, and (iii) eighteen percent shall be allocated to the city or village, except that (A) if the tax district is not in a city or village, forty percent shall be allocated to the county, and (B) in counties containing a city of the metropolitan class, eighteen percent shall be allocated to the county and twenty-two percent shall be allocated to the city or village.
(d) The amount allocated to a local school system shall be distributed to school districts in the same manner as property taxes.
(3) Proceeds from the motor vehicle tax shall be treated as property tax revenue for purposes of expenditure limitations, matching of state or federal funds, and other purposes.
Source
Laws 2005, LB 274, § 186;
Laws 2006, LB 248, § 1;
Laws 2007, LB286, § 53;
Laws 2012, LB801, § 89;
Laws 2013, LB207, § 4;
Laws 2016, LB977, § 11.
Annotations
This section provides for disposition and remittance of highway fund after it has been collected. Wayne County v. Steele, 121 Neb. 438, 237 N.W. 288 (1931).
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,188 - Motor vehicle tax; valuation of vehicles; department; duties.

60-3,188.
Motor vehicle tax; valuation of vehicles; department; duties.
(1) The department shall determine motor vehicle manufacturers' suggested retail prices, gross vehicle weight ratings, and vehicle identification numbers using appropriate commercially available electronic information on a system designated by the department.
(2) For purposes of section 60-3,187, the department shall determine the value when new of automobiles and determine the gross vehicle weight ratings of motor vehicles over seven tons. The department shall make a determination for such makes and models of automobiles and motor vehicles already manufactured or being manufactured and shall, as new makes and models of such automobiles and motor vehicles become available to Nebraska residents, continue to make such determinations. The value when new is the manufacturer's suggested retail price for such new automobile or motor vehicle of that year using the manufacturer's body type and model with standard equipment and not including transportation or delivery cost.
(3) Any person or taxing official may, within ten days after a determination has been certified by the department, file objections in writing with the department stating why the determination is incorrect.
(4) Any affected person may file an objection to the determination of the department not more than fifteen days before and not later than thirty days after the registration date. The objection must be filed in writing with the department and state why the determination is incorrect.
(5) Upon the filing of objections the department shall fix a time for a hearing. Any party may introduce evidence in reference to the objections, and the department shall act upon the objections and make a written order, mailed to the objector within seven days after the order. The final decision by the department may be appealed. The appeal shall be to the Tax Equalization and Review Commission in accordance with the Tax Equalization and Review Commission Act within thirty days after the written order. In an appeal, the department's determination of the manufacturer's suggested retail price shall be presumed to be correct and the party challenging the determination shall bear the burden of proving it incorrect.
Source
Laws 2005, LB 274, § 188;
Laws 2007, LB286, § 54.
Cross References
Tax Equalization and Review Commission Act, see section 77-5001.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,189 - Tax exemption; procedure; appeal.

60-3,189.
Tax exemption; procedure; appeal.
(1) A veteran of the United States Armed Forces who qualifies for an exemption from the motor vehicle tax under subdivision (2) of section 60-3,185 shall apply for the exemption to the county treasurer not more than fifteen days before and not later than thirty days after the registration date for the motor vehicle. A renewal application shall be made annually not sooner than the first day of the last month of the registration period or later than the last day of the registration period. The county treasurer shall approve or deny the application and notify the applicant of his or her decision within twenty days after the filing of the application. An applicant may appeal the denial of an application to the county board of equalization within twenty days after the date the notice was mailed.
(2) An organization which qualifies for an exemption from the motor vehicle tax under subdivision (6) of section 60-3,185 shall apply for the exemption to the county treasurer not more than fifteen days before and not later than thirty days after the registration date for the motor vehicle. For a newly acquired motor vehicle, an application for exemption must be made within thirty days after the purchase date. A renewal application shall be made annually not sooner than the first day of the last month of the registration period or later than the last day of the registration period. The county treasurer shall examine the application and recommend either exempt or nonexempt status to the county board of equalization within twenty days after receipt of the application. The county board of equalization, after a hearing on ten days' notice to the applicant and after considering the recommendation of the county treasurer and any other information it may obtain, shall approve or deny the exemption on the basis of law and of rules and regulations adopted and promulgated by the Tax Commissioner within thirty days after the hearing. The county board of equalization shall mail or deliver its final decision to the applicant and the county treasurer within seven days after the date of decision. The decision of the county board of equalization may be appealed to the Tax Equalization and Review Commission in accordance with the Tax Equalization and Review Commission Act within thirty days after the final decision.
Source
Laws 2005, LB 274, § 189;
Laws 2007, LB334, § 10;
Laws 2012, LB801, § 90.
Cross References
Tax Equalization and Review Commission Act, see section 77-5001.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,191 - Alternative fuel; fee.

60-3,191.
Alternative fuel; fee.
In addition to any other fee required under the Motor Vehicle Registration Act, a fee for registration of each motor vehicle powered by an alternative fuel shall be charged. The fee shall be seventy-five dollars. The fee shall be collected by the county treasurer and remitted to the State Treasurer for credit to the Highway Trust Fund.
Source
Laws 2011, LB289, § 24.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,192 - International Registration Plan Act; act, how cited.

60-3,192.
International Registration Plan Act; act, how cited.
Sections 60-3,192 to 60-3,206 shall be known and may be cited as the International Registration Plan Act.
Source
Laws 2005, LB 274, § 192.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,193 - International Registration Plan Act; purposes of act.

60-3,193.
International Registration Plan Act; purposes of act.
The purposes of the International Registration Plan Act are to:
(1) Promote and encourage the fullest possible use of the highway system by authorizing registration of fleets of apportionable vehicles and the recognition of apportionable vehicles apportioned in other jurisdictions, thus contributing to the economic and social development and growth of the jurisdictions;
(2) Implement the concept of one registration plate for one vehicle;
(3) Grant exemptions from payment of certain fees when such grants are reciprocal; and
(4) Grant reciprocity to fleets of apportionable vehicles and provide for the continuance of reciprocity granted to those vehicles that are not eligible for apportioned registration under the act.
Source
Laws 2005, LB 274, § 193.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,193.01 - International Registration Plan; adopted.

60-3,193.01.
International Registration Plan; adopted.
For purposes of the Motor Vehicle Registration Act, the International Registration Plan is adopted and incorporated by reference as the plan existed on January 1, 2023.
Source
Laws 2008, LB756, § 10;
Laws 2009, LB331, § 4;
Laws 2010, LB805, § 2;
Laws 2011, LB212, § 3;
Laws 2012, LB751, § 14;
Laws 2013, LB35, § 2;
Laws 2014, LB776, § 3;
Laws 2015, LB313, § 3;
Laws 2016, LB929, § 5;
Laws 2017, LB263, § 55;
Laws 2018, LB909, § 69;
Laws 2019, LB79, § 8;
Laws 2020, LB944, § 25;
Laws 2021, LB149, § 8;
Laws 2022, LB750, § 30;
Laws 2023, LB138, § 14.
Operative Date: September 2, 2023
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,195 - Conflict with rules and regulations; effect.

60-3,195.
Conflict with rules and regulations; effect.
If any provision of the International Registration Plan Act conflicts with rules and regulations adopted and promulgated by the department, the provisions of the act shall control.
Source
Laws 2005, LB 274, § 195.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,196 - Apportionable vehicles; International Registration Plan; effect.

60-3,196.
Apportionable vehicles; International Registration Plan; effect.
Apportionable vehicles registered as provided in section 60-3,198 and apportionable vehicles covered under the International Registration Plan shall be deemed fully registered in all jurisdictions where apportioned or granted reciprocity for any type of movement or operation. The registrant must have proper interjurisdiction or intrajurisdiction authority from the appropriate regulatory agency of each jurisdiction of this state if not exempt from regulation by the regulatory agency.
Source
Laws 2005, LB 274, § 196;
Laws 2006, LB 853, § 4;
Laws 2007, LB239, § 3;
Laws 2008, LB756, § 14.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,197 - Payment of apportioned fees; effect.

60-3,197.
Payment of apportioned fees; effect.
The payment to the base jurisdiction for all member and cooperating jurisdictions of apportioned fees due under the International Registration Plan Act discharges the responsibility of the registrant for payment of such apportioned fees to individual member and cooperating jurisdictions, except that the base jurisdiction shall cooperate with other declared jurisdictions in connection with applications and fees paid.
Source
Laws 2005, LB 274, § 197.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,199 - Reciprocity agreement or existing arrangement; validity.

60-3,199.
Reciprocity agreement or existing arrangement; validity.
Nothing in sections 60-3,179 to 60-3,182 or 60-3,198 shall affect the validity or operation of any reciprocity agreement or arrangement presently existing and in effect between Nebraska and any other jurisdiction, and all such agreements or arrangements shall continue until specifically canceled by the director or replaced by a new agreement or arrangement in accordance with the provisions of such sections.
Source
Laws 2005, LB 274, § 199.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,200 - Apportionable vehicle; refund of fees; when.

60-3,200.
Apportionable vehicle; refund of fees; when.
Whenever an apportionable vehicle is registered by the owner under section 60-362 and the motor vehicle tax and motor vehicle fee imposed in sections 60-3,185 and 60-3,190 have been paid on that apportionable vehicle for the registration period, and then the apportionable vehicle is registered under section 60-3,198, the Division of Motor Carrier Services, upon application of the owner of the apportionable vehicle on forms prescribed by the division, shall certify that the apportionable vehicle is registered under section 60-3,198 and that the owner is entitled to receive the refunds of the unused fees for the balance of the registration period as prescribed in sections 60-395 to 60-397.
Source
Laws 2005, LB 274, § 200.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,201 - Motor Carrier Division Cash Fund; created; use; investment.

60-3,201.
Motor Carrier Division Cash Fund; created; use; investment.
There is hereby created the Motor Carrier Division Cash Fund. Such fund shall be used by the Division of Motor Carrier Services of the department to carry out the operations of the division including the administration of titling and registering vehicles in interjurisdiction commerce and its duties pursuant to section 66-1415. Any money in the fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Source
Laws 2005, LB 274, § 201.
Cross References
Nebraska Capital Expansion Act, see section 72-1269.
Nebraska State Funds Investment Act, see section 72-1260.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,201.01 - Motor carrier services system; build and maintain; Motor Carrier Services System Replacement and Maintenance Fund; created; use; investment.

60-3,201.01.
Motor carrier services system; build and maintain; Motor Carrier Services System Replacement and Maintenance Fund; created; use; investment.
(1) The Department of Motor Vehicles shall build and maintain a new motor carrier services system for processing the issuance of vehicle registrations pursuant to section 60-3,198 and the assessment of the motor fuel tax under the International Fuel Tax Agreement Act. The Director of Motor Vehicles shall designate an implementation date for the new system which date is on or before July 1, 2025.
(2) The Motor Carrier Services System Replacement and Maintenance Fund is created. The fund shall consist of amounts credited under section 60-3,202. The fund shall be used for the building, implementation, and maintenance of a new motor carrier services system for processing the issuance of vehicle registrations pursuant to section 60-3,198 and the assessment of the motor fuel tax under the International Fuel Tax Agreement Act.
(3) Any money in the Motor Carrier Services System Replacement and Maintenance Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Source
Laws 2021, LB113, § 12.
Cross References
International Fuel Tax Agreement Act, see section 66-1401.
Nebraska Capital Expansion Act, see section 72-1269.
Nebraska State Funds Investment Act, see section 72-1260.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,204 - Registration fee; calculation.

60-3,204.
Registration fee; calculation.
The registration fee for apportionable vehicles shall be determined as follows:
(1) Divide the injurisdiction distance by the total fleet distance generated during the preceding year;
(2) Determine the total fees required under the laws of each jurisdiction for full registration of each apportionable vehicle at the regular annual or applicable fees or for the unexpired portion of the registration year; and
(3) Multiply the sum obtained under subdivision (2) of this section by the quotient obtained under subdivision (1) of this section.
Source
Laws 2005, LB 274, § 204.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,206 - International Registration Plan Act; violations; penalty.

60-3,206.
International Registration Plan Act; violations; penalty.
Any person, firm, association, partnership, limited liability company, or corporation which violates any provision of the International Registration Plan Act is guilty of a Class III misdemeanor.
Source
Laws 2005, LB 274, § 206.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,207 - Snowmobiles; terms, defined.

60-3,207.
Snowmobiles; terms, defined.
For purposes of sections 60-3,207 to 60-3,219:
(1) Dealer means any person engaged in the business of selling snowmobiles at wholesale or retail;
(2) Manufacturer means a person, partnership, limited liability company, or corporation engaged in the business of manufacturing snowmobiles; and
(3) Operate means to ride in or on and control the operation of a snowmobile.
Source
Laws 2005, LB 274, § 207.
2023 Nebraska Revised Statutes › Chapter 60 - Motor Vehicles › 60-3,208 - Snowmobiles; registration required.

60-3,208.
Snowmobiles; registration required.
Except as otherwise provided in sections 60-3,207 to 60-3,219, no person shall operate any snowmobile within the State of Nebraska unless such snowmobile has been registered in accordance with sections 60-3,209 to 60-3,213.
Source
Laws 2005, LB 274, § 208.