Nebraska Statutes 60-3,185. Motor vehicle tax; exemptions
A motor vehicle tax is imposed on motor vehicles registered for operation upon the highways of this state, except:
Terms Used In Nebraska Statutes 60-3,185
- Department: means the Department of Motor Vehicles. See Nebraska Statutes 60-319
- Motor vehicle: means any vehicle propelled by any power other than muscular power. See Nebraska Statutes 60-339
- State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
- United States: shall include territories, outlying possessions, and the District of Columbia. See Nebraska Statutes 49-801
(1) Motor vehicles exempt from the registration fee in section 60-3,160 ;
(2) One motor vehicle owned and used for his or her personal transportation by a disabled or blind veteran of the United States Armed Forces as defined in section 77-202.23 whose disability or blindness is recognized by the United States Department of Veterans Affairs and who was discharged or otherwise separated with a characterization of honorable if an application for the exemption has been approved under subsection (1) of section 60-3,189 ;
(3) Motor vehicles owned by Indians who are members of an Indian tribe;
(4) Motor vehicles owned by a member of the United States Armed Forces serving in this state in compliance with military or naval orders or his or her spouse if such servicemember or spouse is a resident of a state other than Nebraska;
(5) Motor vehicles owned by the state and its governmental subdivisions and exempt as provided in subdivision (1)(a) or (b) of section 77-202 ;
(6) Motor vehicles owned and used exclusively by an organization or society qualified for a tax exemption provided in subdivision (1)(c) or (d) of section 77-202 if an application for the exemption provided in this subdivision has been approved under subsection (2) of section 60-3,189 ; and
(7) Trucks, trailers, or combinations thereof registered under section 60-3,198.