Nebraska Statutes 60-388. Collection of taxes and fees required
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No county treasurer shall receive or accept an application or registration fee or issue any registration certificate for any motor vehicle or trailer without collection of the taxes and the fees imposed in sections 60-3,185, 60-3,190, and 77-2703 and any other applicable taxes and fees upon such motor vehicle or trailer. If applicable, the applicant shall furnish proof of payment, in the form prescribed by the director as directed by the United States Secretary of the Treasury, of the federal heavy vehicle use tax imposed by the Internal Revenue Code, 26 U.S.C. § 4481.
Terms Used In Nebraska Statutes 60-388
- Director: means the Director of Motor Vehicles. See Nebraska Statutes 60-321
- 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
- United States: shall include territories, outlying possessions, and the District of Columbia. See Nebraska Statutes 49-801