Nebraska Statutes 60-3,190. Motor vehicle fee; fee schedules; Motor Vehicle Fee Fund; created; use; investment
(1) A motor vehicle fee is imposed on all motor vehicles registered for operation in this state. An owner of a motor vehicle which is exempt from the imposition of a motor vehicle tax pursuant to section 60-3,185 shall also be exempt from the imposition of the motor vehicle fee imposed pursuant to this section.
Terms Used In Nebraska Statutes 60-3,190
- Automobile: means passenger cars, trucks, utility vehicles, and vans up to and including seven tons. See Nebraska Statutes 60-3,184
- 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
- Motor vehicle fee: means the fee imposed upon motor vehicles under section Nebraska Statutes 60-3,184
- Motor vehicle tax: means the tax imposed upon motor vehicles under section Nebraska Statutes 60-3,184
- Owner: means a person, firm, or corporation which holds a legal title of a motor vehicle or trailer. See Nebraska Statutes 60-342
- 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
- Year: shall mean calendar year. See Nebraska Statutes 49-801
(2) The department shall annually determine the motor vehicle fee on each motor vehicle registered pursuant to this section and shall cause a notice of the amount to be delivered to the registrant. The notice shall be combined with the notice of the motor vehicle tax required by section 60-3,186.
(3) The motor vehicle fee schedules are set out in this subsection and subsection (4) of this section. Except for automobiles with a value when new of less than $20,000, and for assembled, reconstructed-designated, and replica-designated automobiles, the fee shall be calculated by multiplying the base fee times the fraction which corresponds to the age category of the automobile as shown in the following table:
YEAR | FRACTION |
First through fifth | 1.00 |
Sixth through tenth | .70 |
Eleventh and over | .35 |