State Codes and Statutes

State Codes and Statutes

Statutes > Nebraska > Chapter60 > 60-395

60-395. Refund or creditof fees; when authorized.(1) Except as otherwiseprovided in subsection (2) of this section and sections 60-3,121, 60-3,122.02,and 60-3,128, the registration shall expire and the registered owner or lesseemay, by returning the registration certificate, the license plates, and, whenappropriate, the validation decals and by either making application on a formprescribed by the department to the county treasurer or designated countyofficial of the occurrence of an event described in subdivisions (a) through(e) of this subsection or, in the case of a change in situs, displaying tothe county treasurer or designated county official the registration certificateof such other state as evidence of a change in situs, receive a refund ofthat part of the unused fees and taxes on motor vehicles or trailers basedon the number of unexpired months remaining in the registration period fromthe date of any of the following events:(a) Upon transfer of ownership of any motor vehicle or trailer;(b) In case of loss of possession because of fire, theft,dismantlement, or junking;(c) When a salvage branded certificate of title is issued;(d) Whenever a type or class of motor vehicle or trailer previouslyregistered is subsequently declared by legislative act or court decision tobe illegal or ineligible to be operated or towed on the public roads and nolonger subject to registration fees, the motor vehicle tax imposed in section 60-3,185, and the motor vehicle fee imposed in section 60-3,190;(e) Upon a trade-in or surrender of a motor vehicle undera lease; or(f) In case of a change in the situs of a motor vehicle ortrailer to a location outside of this state.(2) If the date of the event falls within the same calendarmonth in which the motor vehicle or trailer is acquired, no refund shall beallowed for such month.(3) If the transferor or lessee acquires another motor vehicleat the time of the transfer, trade-in, or surrender, the transferor or lesseeshall have the credit provided for in this section applied toward paymentof the motor vehicle fees and taxes then owing. Otherwise, the transferoror lessee shall file a claim for refund with the county treasurer or designatedcounty official upon an application form prescribed by the department.(4) The registered owner or lessee shall make a claim forrefund or credit of the fees and taxes for the unexpired months in the registrationperiod within sixty days after the date of the event or shall be deemed tohave forfeited his or her right to such refund or credit.(5) For purposes of this section, the date of the event shallbe: (a) In the case of a transfer or loss, the date of the transfer or loss;(b) in the case of a change in the situs, the date of registration in anotherstate; (c) in the case of a trade-in or surrender under a lease, the dateof trade-in or surrender; (d) in the case of a legislative act, the effectivedate of the act; and (e) in the case of a court decision, the date the decisionis rendered.(6) Application for registration or for reassignment of licenseplates and, when appropriate, validation decals to another motor vehicle ortrailer shall be made within thirty days of the date of purchase.(7) If a motorvehicle or trailer was reported stolen under section 60-178, a refund underthis section shall not be reduced for a lost plate charge and a credit underthis section may be reduced for a lost plate charge but the applicant shallnot be required to pay the plate fee for new plates.(8) The county treasurer ordesignated county official shall refund the motor vehicle fee and registrationfee from the fees which have not been transferred to the State Treasurer.The county treasurer shall make payment to the claimant from the undistributedmotor vehicle taxes of the taxing unit where the tax money was originallydistributed. No refund of less than two dollars shall be paid. SourceLaws 2005, LB 274, § 95; Laws 2007, LB286, § 35; Laws 2007, LB570, § 5; Laws 2009, LB175, § 1.