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State Codes and Statutes

State Codes and Statutes

Statutes > Nebraska > Chapter60 > 60-396

60-396. Creditof fees; vehicle disabled or removed from service.Wheneverthe registered owner files an application with the county treasurer or designatedcounty official showing that a motor vehicle or trailer is disabled and hasbeen removed from service, the registered owner may, by returning the registrationcertificate, the license plates, and, when appropriate, the validation decalsor, in the case of the unavailability of such registration certificate orcertificates, license plates, or validation decals, then by making an affidavitto the county treasurer or designated county official of such disablementand removal from service, receive a credit for a portion of the registrationfee from the fee deposited with the State Treasurer at the time of registrationbased upon the number of unexpired months remaining in the registration yearexcept as otherwise provided in sections 60-3,121, 60-3,122.02, and 60-3,128.The owner shall also receive a credit for the unused portion of the motorvehicle tax and fee based upon the number of unexpired months remaining inthe registration year. When the owner registers a replacement motor vehicleor trailer at the time of filing such affidavit, the credit may be immediatelyapplied against the registration fee and the motor vehicle tax and fee forthe replacement motor vehicle or trailer. When no such replacement motor vehicleor trailer is so registered, the county treasurer or designated county officialshall forward the application and affidavit, if any, to the State Treasurerwho shall determine the amount, if any, of the allowable credit for the registrationfee and issue a credit certificate to the owner. For the motor vehicle taxand fee, the county treasurer or designated county official shall determinethe amount, if any, of the allowable credit and issue a credit certificateto the owner. When such motor vehicle or trailer is removed from service withinthe same month in which it was registered, no credits shall be allowed forsuch month. The credits may be applied against taxes and fees for new or replacementmotor vehicles or trailers incurred within one year after cancellation ofregistration of the motor vehicle or trailer for which the credits were allowed.When any such motor vehicle or trailer is reregistered within the same registrationyear in which its registration has been canceled, the taxes and fees shallbe that portion of the registration fee and the motor vehicle tax and feefor the remainder of the registration year. SourceLaws2005, LB 274, § 96; Laws 2007, LB570, § 6.