Bill > LB1104

This bill amends Nebraska law to clarify when a motor vehicle or trailer is considered to be avoiding taxes and fees and when it should be registered in the state. The Department of Motor Vehicles (DMV) and the Department of Revenue are given the power to determine if a resident owner is trying to avoid motor vehicle taxes, fees, or sales/use tax by looking at factors like whether the owner has property or files income taxes in another state where the vehicle is registered. Additionally, the departments can determine if a vehicle has been kept in Nebraska for over thirty days and has "situs" in the state, meaning it has a connection to Nebraska, based on factors like who initially purchased it, who operates or stores it, or who is affiliated with a business that owns it. If these determinations are made, there's a strong presumption that the Nebraska resident is the actual owner and is responsible for registering the vehicle and paying all applicable taxes and fees, including sales or use tax, within thirty days of being notified. The bill also outlines appeal processes for these determinations through the DMV or Department of Revenue, and establishes a late fee of fifty percent of unpaid taxes and fees, which goes to the Highway Trust Fund. Finally, the bill makes conforming changes to existing penalty provisions and repeals the original sections of law that are being amended.

Transportation and Infrastructure

https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=63728