Nebraska Statutes 60-3,187. Motor vehicle tax schedules; calculation of tax
Current as of: 2023 | Check for updates
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(1) The motor vehicle tax schedules are set out in this section.
Terms Used In Nebraska Statutes 60-3,187
- Motor vehicle: means any vehicle propelled by any power other than muscular power. See Nebraska Statutes 60-339
- Motor vehicle tax: means the tax imposed upon motor vehicles under section 60-3,185 . See Nebraska Statutes 60-3,184
- Year: shall mean calendar year. See Nebraska Statutes 49-801
(2) The motor vehicle tax shall be calculated by multiplying the base tax times the fraction which corresponds to the age category of the vehicle as shown in the following table:
| YEAR | FRACTION |
| First | 1.00 |
| Second | 0.90 |
| Third | 0.80 |
| Fourth | 0.70 |
| Fifth | 0.60 |
| Sixth | 0.51 |
| Seventh | 0.42 |
| Eighth | 0.33 |
| Ninth | 0.24 |
| Tenth and Eleventh | 0.15 |
| Twelfth and Thirteenth | 0.07 |
| Fourteenth and older | 0.00 |