§ 60-130 — Situs, defined.


Section 60-130
Situs, defined.

Situs means the tax district where a vehicle is stored and kept for the greater portion of the calendar year. For a vehicle 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.


Source:
    Laws 2005, LB 276, § 30



~Revised Statutes Supplement, 2006