State Codes and Statutes

Statutes > Nebraska > Chapter60 > 60-3_190

60-3,190. Motor vehicle fee; fee schedules;Motor Vehicle Fee Fund; created; use; investment.(1) A motorvehicle fee is imposed on all motor vehicles registered for operation in thisstate. An owner of a motor vehicle which is exempt from the imposition ofa motor vehicle tax pursuant to section 60-3,185 shall also be exempt fromthe imposition of the motor vehicle fee imposed pursuant to this section.(2) The county treasurer or designated county official shall annuallydetermine the motor vehicle fee on each motor vehicle registered in the countybased on the age of the motor vehicle pursuant to this section and cause anotice of the amount of the fee to be mailed to the registrant at the addressshown upon his or her registration certificate. The notice shall be printedon a form prescribed by the department, shall be combined with the noticeof the motor vehicle tax, and shall be mailed on or before the first day ofthe last month of the registration period.(3) The motor vehicle fee schedules are set out in this subsection andsubsection (4) of this section. Except for automobiles with a value when newof less than $20,000, and for assembled automobiles, the fee shall be calculatedby multiplying the base fee times the fraction which corresponds to the agecategory of the automobile as shown in the following table:YEARFRACTIONFirst through fifth1.00Sixth through tenth.70Eleventh and over.35(4) The base fee shall be:(a) Automobiles, with a value when new of less than $20,000, and assembledautomobiles — $5(b) Automobiles, with a value when new of $20,000 through $39,999 — $20(c) Automobiles, with a value when new of $40,000 or more — $30(d) Motorcycles — $10(e) Recreational vehicles and cabin trailers — $10(f) Trucks over seven tons and buses — $30(g) Trailers other than semitrailers — $10(h) Semitrailers — $30(i) Minitrucks — $10.(5) The motor vehicle tax, motor vehicle fee, and registration fee shallbe paid to the county treasurer or designated official prior to the registrationof the motor vehicle for the following registration period. After retainingone percent of the motor vehicle fee collected for costs, the remaining proceedsshall be remitted to the State Treasurer for credit to the Motor Vehicle FeeFund. The State Treasurer shall return funds from the Motor Vehicle Fee Fundremitted by a county treasurer or designated county official which are neededfor refunds or credits authorized by law.(6)(a) The Motor Vehicle Fee Fund is created. On or before the lastday of each calendar quarter, the State Treasurer shall distribute all fundsin the Motor Vehicle Fee Fund as follows: (i) Fifty percent to the countytreasurer of each county, amounts in the same proportion as the most recentallocation received by each county from the Highway Allocation Fund; and (ii)fifty percent to the treasurer of each municipality, amounts in the same proportionas the most recent allocation received by each municipality from the HighwayAllocation Fund. Any money in the fund available for investment shall be investedby the state investment officer pursuant to the Nebraska Capital ExpansionAct and the Nebraska State Funds Investment Act.(b) Funds from the Motor Vehicle Fee Fund shall be considered localrevenue available for matching state sources.(c) All receipts by counties and municipalities from the Motor VehicleFee Fund shall be used for road, bridge, and street purposes.(7) For purposes of subdivisions (4)(a), (b), (c), and (f) of this section,automobiles or trucks includes all trucks and combinations of trucks or truck-tractors,except those trucks, trailers, or semitrailers registered under section 60-3,198,and the fee is based on the gross vehicle weight rating as reported by themanufacturer.(8) Current model year vehicles are designated as first-year motor vehiclesfor purposes of the schedules.(9) When a motor vehicle is registered which is newer than the currentmodel year by the manufacturer's designation, the motor vehicle is subjectto the initial motor vehicle fee for six registration periods.(10) Assembled vehicles other than assembled automobiles shall followthe schedules for the motor vehicle body type. SourceLaws 2005, LB 274, § 190; Laws 2007, LB286, § 55; Laws 2010, LB650, § 29. Cross ReferencesNebraska Capital Expansion Act, see section 72-1269.Nebraska State Funds Investment Act, see section 72-1260.