§ 60-130 — Situs, defined.
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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