Nebraska Statutes 60-349. Situs, defined
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Situs means the tax district where the motor vehicle or trailer is stored and kept for the greater portion of the calendar year. For a motor vehicle or trailer 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 60-349
- Motor vehicle: means any vehicle propelled by any power other than muscular power. See Nebraska Statutes 60-339
- Situs: means the tax district where the motor vehicle or trailer is stored and kept for the greater portion of the calendar year. See Nebraska Statutes 60-349
- Trailer: means any device without motive power designed for carrying persons or property and being towed by a motor vehicle and so constructed that no part of its weight rests upon the towing vehicle. See Nebraska Statutes 60-354
- Year: shall mean calendar year. See Nebraska Statutes 49-801
