Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 252 - NEBRASKA ADMINISTRATIVE CODE › Chapter 2 - RULES AND REGULATIONS GOVERNING THE DEPARTMENT OF MOTOR VEHICLES' PROCEDURES FOR IMPOSING FEES AND TAXES ON MOTOR VEHICLES PURSUANT TO NEB. REV. STAT. SECTIONS 60-3,184 THROUGH 60-3,191 › Section 252-2-002 - DEFINITIONS

Current through June 17, 2024
002.01
Assembled motor
  vehicle
Assembled motor vehicle is a motor vehicle that is materially altered
	 from its construction by the removal, addition or substitution of new or used
	 major component parts. Its make shall be "assembled" and its model year shall
	 be the year in which the motor vehicle was assembled. Assembled motor vehicle
	 also includes a specially constructed motor vehicle.
002.02
Automobile
Automobile means passenger cars, trucks, utility vehicles, and vans up
	 to and including seven tons.
002.03
Bus
Bus means every motor vehicle designed for carrying more than ten
	 passengers and used for the transportation of persons, and every motor vehicle,
	 other than a taxicab, designed and used for the transportation of persons for
	 compensation.
002.04
Cabin trailer
Cabin trailer means any trailer designed for living quarters and for
	 being towed by a motor vehicle and not exceeding one hundred two inches in
	 width, forty feet in length, or thirteen and one-half feet in height, except as
	 provided in
Neb. Rev. Stat.
§
										60-6,288(2)(k).
002.05
Current
  model year vehicle
Current model year vehicle means a motor vehicle or trailer for which
	 the model year as designated by the manufacturer corresponds to the calendar
	 year.
002.06
Department
Department means the Nebraska Department of Motor Vehicles.
002.07
Director
Director means the Director of the Nebraska Department of Motor
	 Vehicles.
002.08
Fee
Fee means the fee imposed upon motor vehicles according to
Neb. Rev. Stat.
§
										60-3,190.
002.09
Gross
  vehicle weight
Gross vehicle weight means the sum of the empty weights of a truck or
	 truck-tractor and the empty weights of any trailer, semitrailer, or combination
	 thereof with which the truck or truck-tractor is to be operated in combination
	 at any one time, plus the weight of the maximum load to be carried thereon at
	 any one time.
002.10
Gross vehicle weight rating
Gross vehicle weight rating means the value specified by the
	 manufacturer as the loaded weight of a single motor vehicle or trailer.
002.11
Minitruck
Minitruck means a foreign-manufactured import vehicle or
	 domestic-manufactured vehicle which (1) is powered by an internal combustion
	 engine with a piston or rotor displacement of one thousand cubic centimeters or
	 less, (2) is sixty-seven inches or less in width, (3) has a dry weight of four
	 thousand two hundred pounds or less, (4) travels on four or more tires, (5) has
	 a top speed of approximately fifty-five miles per hour, (6) is equipped with a
	 bed or compartment for hauling, (7) has an enclosed passenger cab, (8) is
	 equipped with headlights, taillights, turnsignals, windshield wipers, a
	 rearview mirror, and an occupant protection system, and (9) has a four-speed,
	 five-speed, or automatic transmission.
002.12
Motor
  vehicle
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 and every cabin trailer as defined in
Neb. Rev.
	 Stat.
§
										60-339
	 registered for operation upon the highways of this state.
002.13
Owner
Owner means a person, firm, or corporation which holds a legal title of
	 a motor vehicle or trailer. If (1) a motor vehicle or trailer is the subject of
	 an agreement for the conditional sale thereof with the right of purchase upon
	 performance of the conditions stated in the agreement and with an immediate
	 right of possession vested in the conditional vendee, (2) a motor vehicle or
	 trailer is subject to a lease of 30 days or more with an immediate right of
	 possession vested in the lessee, or (3) a mortgagor of a motor vehicle or
	 trailer is entitled to possession, then such conditional vendee, lessee, or
	 mortgagor shall be deemed the owner.
002.14
Recreational
  vehicle
Recreational vehicle means a motor vehicle designed for living
	 quarters.
002.15
Registration date
Registration date means the first day of the first month of the
	 registration period or the date of acquisition, whichever is earlier.
002.16
Registration period
Registration period means the period from the date of registration
	 pursuant to
Neb. Rev. Stat.
§
										60-392
	 to the first day of the month following one year after such date.
002.17
Semitrailer
Semitrailer means any trailer so constructed that some part of its
	 weight and that of its load rests upon or is carried by the towing motor
	 vehicle.
002.18
Situs
Situs of a motor vehicle means the tax district where the motor vehicle
	 is stored and kept for the greater portion of the calendar year. For a motor
	 vehicle 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.
002.19
Tax
Tax means the tax imposed upon motor vehicles under
Neb.
	 Rev. Stat.
§
										60-3,185.
002.20
Trailer
Trailer means any motor vehicle without motive power designed for
	 carrying persons or property and being pulled by a motor vehicle and so
	 constructed that no part of its weight rests upon the towing motor
	 vehicle.
002.21
Truck
Truck means a motor vehicle designed, used or maintained primarily for
	 the transportation of property or designated as a truck by the
	 manufacturer.
002.22
Truck-tractor
Truck-tractor means any motor vehicle designed and used primarily for
	 towing other motor vehicles and not so constructed as to carry a load other
	 than a part of the weight of the motor vehicle or trailer and load being
	 towed.
002.23
Value when new
Value when new is the manufacturer's suggested retail price for a
	 particular automobile of a particular year, using the manufacturer's body type
	 and model with standard equipment and not including transportation and delivery
	 cost.