252 Neb. Admin. Code, ch. 2, § 002
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.
Automobile means passenger cars, trucks, utility vehicles, and vans up to and including seven tons.
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.
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).
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.
Department means the Nebraska Department of Motor Vehicles.
Director means the Director of the Nebraska Department of Motor Vehicles.
Fee means the fee imposed upon motor vehicles according to Neb. Rev. Stat. § 60-3,190.
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.
Gross vehicle weight rating means the value specified by the manufacturer as the loaded weight of a single motor vehicle or trailer.
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.
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.
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.
Recreational vehicle means a motor vehicle designed for living quarters.
Registration date means the first day of the first month of the registration period or the date of acquisition, whichever is earlier.
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.
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.
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.
Tax means the tax imposed upon motor vehicles under Neb. Rev. Stat. § 60-3,185.
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.
Truck means a motor vehicle designed, used or maintained primarily for the transportation of property or designated as a truck by the manufacturer.
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.
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.
252 Neb. Admin. Code, ch. 2, § 002