Neb. Rev. Stat. § 60-349
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
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.
Neb. Rev. Stat. § 60-349