Neb. Rev. Stat. §§ 60-349
Current with changes through the 2024 First Special Legislative Session
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.
Neb. Rev. Stat. §§ 60-349