Motor vehicle tax and fee; terms, defined.
Neb. Rev. Stat. § 60-3,184
in effect60-3,184. Motor vehicle tax and fee; terms, defined.
For purposes of sections 60-3,184 to 60-3,190:
(1) Automobile means passenger cars, trucks, utility vehicles, and vans up to and including seven tons;
(2) Motor vehicle means every motor vehicle, trailer, and semitrailer subject to the payment of registration fees or permit fees under the laws of this state;
(3) Motor vehicle fee means the fee imposed upon motor vehicles under section 60-3,190;
(4) Motor vehicle tax means the tax imposed upon motor vehicles under section 60-3,185; and
(5) Registration period means the period from the date of registration pursuant to section 60-392 to the first day of the month following one year after such date.
Laws 2005, LB 274, § 184; Laws 2007, LB286, § 52; Laws 2017, LB263, § 54.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=60-3,184Fetched: 10/20/2026