Section 252-2-010 - REFUND OF FEE AND TAX010.01Situations in Which a Refund May Be Appropriate.010.01A Upon the transfer of title ownership of any motor vehicle; or010.01B Upon a change in the tax situs of a motor vehicle to a location outside of this state; or010.01C Upon a trade-in or surrender of a motor vehicle under a lease; or010.01D Whenever a type or class of motor vehicle previously taxed and registered is subsequently declared by legislative act or court decision to be illegal or ineligible to be operated on the public roads and no longer subject to registration fees and motor vehicle fees and taxes; or010.01E In case of loss of possession because of fire, theft, dismantlement, or junking; or010.01F When a salvage branded certificate of title is issued.010.02Date of Event.The date of the event shall be:
010.02A In the case of a transfer or loss, the date of the transfer or loss;010.02B In the case of a change in the situs, the date of registration in another state;010.02C In the case of a trade-in or surrender under a lease, the date of trade-in or surrender;010.02D In the case of a legislative act, the effective date of the act; and010.02E In case of a court decision, the date the decision is rendered.010.02F In case of a salvage branded certificate of title, the date when the motor vehicle or trailer was damaged and became unavailable for service.010.03Refund.The fee and tax shall be credited or refunded for the number of unexpired months remaining in the registration period from the date of event.
010.03AException to Refund - Same Calendar Month. When the motor vehicle is transferred, the situs is changed, the motor vehicle is traded in or surrendered under a lease, a legislative act is enacted, or a court decision is rendered within the same calendar month in which the motor vehicle is acquired, no credit or refund of the fee and tax shall be allowed for that month.010.04 Two Dollar ($2) Minimum No tax or fee refund of less than two dollars ($2) shall be paid.
010.05Refund Procedures.010.05ACredited Toward Owed Fees and Taxes.010.05A1 If the transferor or lessee acquires another motor vehicle at the time of the transfer, trade-in, or surrender, the transferor or lessee shall have the credit provided for in this section applied toward payment of the motor vehicle fees and taxes then owing.010.05A2Direct Refund. If the transferor or lessee does not acquire another motor vehicle at the time of the transfer, trade-in, or surrender, he or she shall file a claim for refund with the county treasurer upon a form prescribed by the Department.010.05BPeriod for Refund Claim. The transferor, owner, lessee, or last registered owner shall make a claim for credit or refund of the fee and tax for the unexpired months in the registration period within 60 days from the date of event, except that a refund for a salvage title must be claimed within 60 days from the date of settlement with an insurance company, or will forfeit his or her right to the refund.010.05CCounty Treasurer Makes Refund. The county treasurer shall refund the motor vehicle fee from motor vehicle fees which have not been transferred to the State Treasurer. The county treasurer shall refund the tax from undistributed motor vehicle taxes of the taxing unit where the tax money was originally distributed.010.06Refunds for Nonresidents.A nonresident owner registered pursuant to Neb. Rev. Stat. § 60-366 may receive from the county treasurer a refund of 50 percent of the original license fee, motor vehicle tax imposed in Neb. Rev. Stat. § 60-3,185, and motor vehicle fee imposed in Neb. Rev. Stat. § 60-3,190, if he or she applies within 90 days of his or her original registration date, and surrenders the registration certificate and license plates which were assigned to him or her.
252 Neb. Admin. Code, ch. 2, § 010