2006 Nebraska Revised Statutes - § 60-395 — Refund or credit of fees; when authorized.

Section 60-395
Refund or credit of fees; when authorized.

Except as otherwise provided in sections 60-3,121 and 60-3,128, (1) upon transfer of ownership of any motor vehicle or trailer, (2) in case of loss of possession because of fire, theft, dismantlement, or junking, (3) when a salvage branded certificate of title is issued, (4) whenever a type or class of motor vehicle or trailer previously registered is subsequently declared by legislative act or court decision to be illegal or ineligible to be operated or towed on the public roads and no longer subject to registration fees, the motor vehicle tax imposed in section 60-3,185, and the motor vehicle fee imposed in section 60-3,190, or (5) in case of a change in the situs of a motor vehicle or trailer to a location outside of this state, the registration shall expire and the registered owner may, by returning the registration certificate, the license plates, and, when appropriate, the validation decals and by either making affidavit to the county treasurer or designated county official of the occurrence of an event described in subdivisions (1) through (4) of this section or, in the case of a change in situs, displaying to the county treasurer or designated county official the registration certificate of such other state as evidence of a change in situs, receive a refund of that part of the unused fees on motor vehicles or trailers based on the number of unexpired months remaining in the registration period from the date of the event, except that when such date falls within the same calendar month in which the motor vehicle or trailer is acquired, no refund shall be allowed for such month. The registered owner shall make a claim for credit or refund of the unused fees within sixty days after the date of the event or shall be deemed to have forfeited his or her right to such refund. For purposes of this section, the date of the event shall be, in the case of a transfer or loss, the date of the transfer or loss, in the case of a change in the situs, the date of registration in another state, in the case of a legislative act, the effective date of the act, and in the case of a court decision, the date the decision is rendered. Application for registration or for reassignment of license plates and, when appropriate, validation decals to another motor vehicle or trailer shall be made within thirty days of the date of purchase.

Source:

Laws 2005, LB 274, § 95

~Revised Statutes Supplement, 2006