Nebraska Statutes 60-130. Situs, defined
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Situs means the tax district where a vehicle is stored and kept for the greater portion of the calendar year. For a vehicle 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.
Terms Used In Nebraska Statutes 60-130
- Situs: means the tax district where a vehicle is stored and kept for the greater portion of the calendar year. See Nebraska Statutes 60-130
- Vehicle: means a motor vehicle, all-terrain vehicle, utility-type vehicle, minibike, trailer, or semitrailer. See Nebraska Statutes 60-136
- Year: shall mean calendar year. See Nebraska Statutes 49-801