§ 60-362. Registration required; presumption; motor vehicle tax, motor vehicle fee, registration fee, or sales or use tax; avoidance; determinations; procedure; effect.

(1) Unless otherwise expressly provided, no motor vehicle shall be operated or parked and no trailer shall be towed or parked on the highways of this state unless the motor vehicle or trailer is registered in accordance with the Motor Vehicle Registration Act. There shall be a rebuttable presumption that any motor vehicle or trailer stored and kept more than thirty days in the state is being operated, parked, or towed on the highways of this state, and such motor vehicle or trailer shall be registered in accordance with the act, from the date of title of the motor vehicle or trailer or, if no transfer in ownership of the motor vehicle or trailer has occurred, from the expiration of the last registration period for which the motor vehicle or trailer was registered. No motor vehicle or trailer shall be eligible for initial registration in this state, except a motor vehicle or trailer registered or eligible to be registered as part of a fleet of apportionable vehicles under section 60-3,198, unless the Motor Vehicle Certificate of Title Act has been complied with insofar as the motor vehicle or trailer is concerned. (2) The Department of Motor Vehicles or the Department of Revenue may make a determination that a resident owner of a motor vehicle or trailer is avoiding any motor vehicle tax, motor vehicle fee, registration fee, or sales or use tax. Such determination may be made based on any of the following factors: (a) The resident owner does not own property in another state where the motor vehicle or trailer has been registered; (b) The resident owner does not maintain a physical location in another state where the motor vehicle or trailer has been registered; or (c) The resident owner has not filed a state income tax return in another state where the motor vehicle or trailer has been registered. (3) The Department of Motor Vehicles or the Department of Revenue may make a determination that a motor vehicle or trailer has been kept for more than thirty days in this state and has situs in this state. Such determination may be made based on any of the following factors: (a) A Nebraska resident was the initial purchaser of the motor vehicle or trailer; (b) A Nebraska resident operated or stored the motor vehicle or trailer in this state for any period of time; (c) A Nebraska resident is a member, partner, or shareholder of or is otherwise affiliated with a limited liability company, partnership, corporation, or other business entity that is purported to own the motor vehicle or trailer; (d) A Nebraska resident is covered under an insurance policy for the motor vehicle or trailer; or (e) Any evidence that the motor vehicle or trailer has been kept for more than thirty days in this state and has situs in this state. (4) If the Department of Motor Vehicles or the Department of Revenue makes the determinations described in subsections (2) and (3) of this section, there is a rebuttable presumption that: (a) The Nebraska resident is the actual owner of the motor vehicle or trailer; (b) The Nebraska resident is required to register the motor vehicle or trailer in this state and is liable for all motor vehicle taxes, motor vehicle fees, and registration fees that are required under the Motor Vehicle Registration Act; and (c) The purchase of the motor vehicle or trailer is subject to sales or use tax under section 77-2703. (5) If determinations are made under subsections (2) and (3) of this section, the Department of Motor Vehicles or the Department of Revenue shall notify the Nebraska resident who is presumed to be the owner of the motor vehicle or trailer that such resident is required to register the motor vehicle or trailer in this state, pay any applicable taxes and fees for proper registration of the motor vehicle and trailer under the Motor Vehicle Registration Act, and pay any applicable sales or use tax due on the purchase under the Nebraska Revenue Act of 1967 no later than thirty days after the notice is delivered to such resident. (6) If the Department of Motor Vehicles makes the determinations under subsections (2) and (3) of this section, the Nebraska resident who is presumed to be the owner of the motor vehicle or trailer may accept such determinations and pay the taxes and fees provided in the notice, or he or she may dispute the determinations and appeal the matter. Such appeal shall be filed with the Director of Motor Vehicles within thirty days after the notice was delivered to the resident or the determinations will be final. The director shall appoint a hearing officer who shall hear the appeal and issue a written decision. Such appeal shall be in accordance with the Administrative Procedure Act. Following the final determination of the appeal in favor of the Department of Motor Vehicles or if no further appeal is filed, the resident shall owe the taxes and fees determined to be due, together with any reasonable costs for the appeal assessed against the owner. (7) If the Department of Revenue makes the determinations under subsections (2) and (3) of this section, the Nebraska resident who is presumed to be the owner of the motor vehicle or trailer may appeal the determination made by the Department of Revenue, and such appeal shall be in accordance with section 77-2709. (8) If the Nebraska resident who is presumed to be the owner of the motor vehicle or trailer does not pay the motor vehicle taxes, motor vehicle fees, registration fees, or sales or use tax required to be paid under this section, such resident shall be assessed a late fee of fifty percent of the unpaid taxes and fees. Such late fee shall be remitted to the State Treasurer for credit to the Highway Trust Fund. (9) In addition to any penalty that is provided under this section, a violation of this section is subject to the penalty provided under sections 60-3,164 and 60-3,170. History: Laws 2005, LB 274, § 62; Laws 2006, LB 765, § 5; Laws 2026, LB972, § 40.