State Codes and Statutes

Statutes > Nebraska > Chapter60 > 60-349

60-349. Situs, defined.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. SourceLaws 2005, LB 274, § 49.

State Codes and Statutes

Statutes > Nebraska > Chapter60 > 60-349

60-349. Situs, defined.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. SourceLaws 2005, LB 274, § 49.