Nebraska Statutes 60-380. Motor vehicle or trailer owned bydealer; presumption
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Any motor vehicle or trailer owned by a dealer licensed under the Motor Vehicle Industry Regulation Act and bearing other than dealer license plates shall be conclusively presumed not to be a part of the dealer’s inventory and not for demonstration or sale and therefor not eligible for any exemption from taxes or fees applicable to motor vehicles or trailers with dealer license plates.
Terms Used In Nebraska Statutes 60-380
- Dealer: means any person engaged in the business of selling snowmobiles at wholesale or retail. See Nebraska Statutes 60-3,207
- Motor vehicle: means any vehicle propelled by any power other than muscular power. See Nebraska Statutes 60-339
- 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