Neb. Admin. Code tit. 252 — Department of Motor Vehicles

Chapter 1 Rules and Regulations Governing Hearings to Contest the Department of Motor Vehicles' Determination of the Manufacturer's Suggested Retail Price of Passenger Cars, Trucks, Utility Vehicles, and Vans, Weighing Up to Five (5) Tons Pursuant to Neb.rev.stat. § 60-3005.

Neb. Admin. Code tit. 252, ch. 1 Rules and Regulations Governing Hearings to Contest the Department of Motor Vehicles' Determination of the Manufacturer's Suggested Retail Price of Passenger Cars, Trucks, Utility Vehicles, and Vans, Weighing Up to Five (5) Tons Pursuant to Neb.rev.stat. § 60-3005. {#sec-252-nac-1 omnilex-key=us-ne-regs-official--title-252--252 NAC 1}

001 Scope of this Chapter . Rules and regulations governing hearings to contest the Department of Motor Vehicles' determination of the manufacturer's suggested retail price of passenger cars, trucks, utility vehicles, and vans, weighing up to five (5) tons pursuant to Neb. Rev. Stat.§ 60-3005.

002 Definitions . As used in this chapter.

002.01 Answer shall mean the Director's response to the objection. The answer shall contain the identifying information the Director has in his or her possession about the petitioner's motor vehicle and his or her determination.

002.02 Contested case shall mean a proceeding before the Department in which the legal rights, duties, or privileges of specific parties are required by law or constitutional right to be determined after hearing before the Department.

002.03 Department shall mean the Nebraska Department of Motor Vehicles.

002.04 Determination means a motor vehicle's value when new, which, for motor vehicle tax purposes under these rules and regulations, is the MSRP for a motor vehicle the year it was new using the manufacturer's body type and model with standard equipment and not including transportation or delivery cost.

002.05 Director shall mean the Director of the Nebraska Department of Motor Vehicles.

002.06 Ex parte communication shall mean an oral or written communication which is not on the record in a contested case with respect to which reasonable notice to all parties is not given. Ex parte communication shall not include:

002.06A. Communications which do not pertain to the merits of a contested case;

002.06B. Communications required for the disposition of ex parte matters as authorized by law;

002.06C. Communications in a rate making or rule making procedure; and

002.06D. Communications to which all parties have given consent.

002.07 Hearing officer shall mean the person or persons conducting a hearing, contested case, or other proceedings pursuant to the Administrative Procedures Act, whether designated as the presiding officer, administrative law judge, or some other title designation.

002.08 MSRP shall mean the manufacturer's suggested retail price as determined by using the manufacturer's body type and model with standard equipment and not including transportation or delivery cost. The Director may discover the MSRP by whatever reliable means may be available.

002.09 Objection means the initial document (Attachment 1) filed with the Director that sets forth the objection to the Director's determination.

002.10 Party means the person by or against whom a contested case is brought or a person allowed to intervene in a contested case.

002.11 Registration date means the first day of the month in which a motor vehicle must be registered. In the case of a renewal, the date is the first day of the month in which the registration expires. In the case of a new registration, the date is the first day of the month in which the motor vehicle is purchased.

003 Prohibitions Against Ex Parte Communication

003.01 Prohibitions; When Applicable. The prohibitions found in this section shall apply beginning at the time notice for hearing is given.

003.02 Prohibitions; to Whom Applicable.

003.02A Persons in Decision Making Roles. No party in a contested case or other person outside the Department having an interest in the contested case shall make or knowingly cause to be made an ex parte communication to the hearing officer or to a Department head or employee who is or may reasonably be expected to be involved in the decision making process of a contested case.

003.02B Investigators. No Department head or employee engaged in the investigation or enforcement of a contested case shall make or knowingly caused to be made an ex parte communication to a hearing officer or to a Department head or employee who is or may reasonably be expected to be involved in the decision making process of a contested case.

003.03 Disclosures of Contacts. The hearing officer or Department head or employee who is or may reasonably be expected to be involved in the decision making process of the contested case who receives or who makes or knowingly causes to be made an ex parte communication set forth in subsections 003.02A through 003.02B shall file in the record of the contested case:

003.03A. All such written communications;

003.03B. Memorandum stating the substance of all such oral communications; and

003.03C. All written responses and memorandum stating the substance of all oral responses to all the ex parte communications.

003.03D. The filing shall be made within two (2) working days of the receipt or making of the ex parte communication. Notice of the filing, with an opportunity to respond, shall be given to all parties of record.

003.03E. Filing and notice of filing provided under subsection 003.03D shall not be considered on the record and reasonable notice for purposes of the definition of ex parte communications.

004 Intervention in a Contested Case

004.01 Intervention in a contested case shall be allowed when the following requirements are met:

004.01A. A petition for intervention must be submitted in writing to the hearing officer or designee at least five ( 5) days before the hearing. Copies must be mailed by the petitioner to all parties named in the hearing officer's notice of the hearing;

004.01B. The petition must state facts demonstrating the petitioner's legal rights, duties, privileges, immunities, or other legal interests may be substantially affected by the proceeding or that the petitioner qualifies as an intervenor under any provision of law; and

004.01C. The hearing officer or designee must determine that the interests of justice and the orderly and prompt conduct of the proceeding will not be impaired by allowing the intervention.

004.02. The hearing officer or designee, at least twenty-four (24) hours before the hearing, shall issue an order granting or denying each pending petition for intervention, specifying any conditions and briefly stating the reasons for the order.

004.02A. The hearing officer or designee may modify the order at any time, stating the reasons for the modification.

004.02B. The hearing officer or designee shall promptly give notice of an order granting, denying, or modifying intervention to the petitioner for intervention and to all parties.

005 Commencement of a Contested Case

005.01. The contested case begins with the filing of an objection with the Director.

005.02. The parties to a contested case shall be the person who files the objection and the Director.

005.03. A party may appear on his or her own behalf in a contested case or may be represented by an attorney or other representative as permitted by law.

005.04. The pleadings in a contested case may include the completed objection, answer, and notice of hearing. The objection and the answer shall be completed on forms approved by the Department and filed with the Director. The objection must state why the determination is incorrect. In the event a person files an objection pursuant to 005.04B, the petitioner must also state how he or she is affected by the registration of the particular motor vehicle whose valuation is being objected to.

005.04A Objections to Determination at the Time of Certification. Any person or taxing official may file an objection within ten (10) days after a determination has been certified by the Director.

005.04A1. If the Director finds that his or her determination of the MSRP is incorrect, he or she shall correct the MSRP for all motor vehicles in the class.

005.04A1a. Example: The Director determines the MSRP for a Ford Contour four-door GL 4/6 cylinder is $14,645. A county official objects, and as a result of the objection, the Director determines the MSRP is $15,195. The MSRP as certified to the county officials will be changed and every Ford Contour four-door GL 4/6 cylinder will be taxed on the MSRP of $15,195.

005.04B Objections to Determination at the Time of Registration. Any affected person may file an objection to the determination of the Director not more than fifteen (15) days before and not later than thirty (30) days after the registration date for the particular motor vehicle that is the subject of the objection.

005.04B1. If the Director finds his or her determination of the MSRP is incorrect, he or she shall apply the corrected MSRP only to the motor vehicle that is the subject of the objection.

005.04B1a. Example: The Director determines the MSRP for a Ford Contour four-door GL 4/6 cylinder is $14,645. The owner of such a Ford Contour files an objection to the determination ten (10) days before the motor vehicle's registration date. The Director finds that correct MSRP is $13,995. The finding will apply only to the motor vehicle owned by the person filing the objection and the tax will be adjusted only on his or her motor vehicle. The Director will not adjust the tax for other Ford Contour four-door GL 4/6 cylinder registered in the state.

005.04C. The obligation to register the motor vehicle and pay the taxes and fees as the county official has figured them is not stayed by the filing of an objection. If the Department decides in the objector's favor, the tax will be adjusted and refunded, if appropriate. If the Department determines the tax should be higher, the objector will be liable for the additional tax.

005.05. All pleadings shall be filed with the Department at its official office. Filing may be accomplished by personal delivery or mail and will be received during the Department's regular office hours.

005.06. In computing time prescribed or allowed in this section or by any applicable statute in which the method of computing time is not specifically provided, days will be computed by excluding the day of the act of event and including the last day of the period. If the last day of the period falls on a Saturday, Sunday, or state holiday, the period shall include the next working day.

006 Hearing Officer; Criteria

006.01. The Department may delegate to a hearing officer other than the Director the functions of conducting a prehearing conference and/or a hearing and submitting a recommended decision to the Department.

006.02. A person who has served as an investigator, prosecutor, or advocate in a contested case or in its prehearing stage may not serve as hearing officer or assist or advise a hearing officer in the same proceeding except as provided in subsection 006.04.

006.03. A person who is subject to the authority, direction or discretion of one who has served as investigator, prosecutor, or advocate in a contested case or in its prehearing stage may not serve as hearing officer or assist or advise a hearing officer in the same proceeding except as provided in subsection 006.04.

006.04. If all parties consent, a person who has served as investigator, prosecutor, or advocate in a contested case or in its prehearing stage may assist a hearing officer in the preparation of orders.

006.05. A person who has participated in a determination of probable cause or other equivalent preliminary determination in a contested case may serve as hearing officer or assist a hearing officer in the same proceeding.

006.06. A person may serve as hearing officer at successive stages of the same contested case.

007 Prehearing Procedures

007.01 Prehearing Conferences and Orders. A hearing officer designated to conduct a hearing may determine, subject to these rules and regulations, whether a prehearing conference will be conducted. If a prehearing conference is not held, a hearing officer for the hearing may issue a prehearing order, based on the pleadings, to regulate the conduct of a hearing. If a prehearing conference is conducted:

007.01A. The hearing officer shall promptly notify the Department that a prehearing conference will be conducted. The Department may assign another hearing officer for the prehearing conference; and

007.01B. The hearing officer for the prehearing conference shall set the time and place of the conference and give reasonable written notice to all parties and to all persons who have filed written petitions to intervene in the matter. The Department shall give notice to other persons entitled to notice.

007.01C. The notice referred to in subsection 007.0lB shall include the following:

007.01C1. The names and mailing addresses of all parties and other persons to whom notice is being given by the hearing officer;

007.01C2. The name, official title, mailing address, and telephone number of any counsel or employee who has been designated to appear for the Department;

007.01C3. The official file or other reference number, the name of the proceeding, and a general description of the subject matter;

007.01C4. A statement of the time, place, and nature of the prehearing conference;

007.01C5. A statement of the legal authority and jurisdiction under which the prehearing conference and the hearing are to be held;

007.01C6. The name, official title, mailing address, and telephone number of the hearing officer for the prehearing conference;

007.01C7. A statement that a party who fails to attend or participate in a perhearing conference, hearing or other stage of a contested case or who fails to comply with a prehearing order may be held in default under the Administrative Procedures Act; and

007.01C8. Any other matters that the hearing officer considers desirable to expedite the proceedings.

007.02. The hearing officer shall conduct a prehearing conference, as may be appropriate, to deal with such matter as exploration of settlement possibilities, preparation of stipulations, clarification of issues, rulings on identity and limitation of the number of witnesses, objections to- proffers of evidence, determination of the extend to which direct evidence, rebuttal evidence, or cross examination will be presented in written form and the extent to which telephone, television, or other electronic means will be used as a substitute for proceedings in person, order of presentation of evidence and cross examination, rulings regarding issuance of subpoenas, discovery orders, and protective orders, and such other matters as will promote the orderly and prompt conduct of the hearing. The hearing officer shall issue a prehearing order incorporating the matters determined at the prehearing conference.

007.03. The hearing officer may conduct all or part of the prehearing conference by telephone, television, or other electronic means if each participant in the conference has an opportunity to participate in, to hear, and, if technically feasible, to see the entire proceeding while it is taking place.

007.04 Discovery in Contested Cases

007.04A. The hearing officer or a designee, at the request of any party or upon the hearing officer's own motion, may issue subpoenas, discovery orders, and protective orders in accordance with the rules of civil procedure except as may otherwise be prescribed by law. Subpoenas and orders issued under this subsection may be enforced by the district court.

007.04B. Any prehearing motion to compel discovery, motion to quash, motion for protective order or other discovery-related motion shall:

007.04B1. Quote the interrogatory, request, question, or subpoena at issue, or be accompanied by a copy of the interrogatory, request, subpoena or excerpt of a deposition;

007.04B2. State the reasons supporting the motion;

007.04B3. Be accompanied by a statement setting forth the steps or efforts made by the moving party or his or her counsel to resolve the issues raised and that agreement has not been achieved; and

007.04B4. Be filed with the Department. The moving party must serve copies of all such motions to all parties to the contested case.

007.04C. Other than is provided in subsection 007.04B4, discovery materials need not be filed with the Department.

007.05 Continuances. The hearing officer may, in his or her discretion, grant extensions of time or continuances of hearings upon the hearing officer's own motion or at the timely request of any party for good cause shown. A party must file a written motion for continuance which states in detail the reasons why a continuance is necessary and serve a copy of the motion on all other parties.

007.05A Good Cause. Good cause for an extension of time or continuance may include but is not limited to, the following:

007.05A1. Illness of the party, legal counsel, or witness;

007.05A2. A change in legal representation; or

007.05A3. Settlement negotiations are underway.

008 Conducting a Contested Case Hearing

008.01 Burden of Proof. The petitioner shall have the burden of proving that the Director's determination is wrong.

008.02 Order. At the discretion of the hearing officer, the hearing may be conducted in the following order:

008.02A. The hearing officer calls the hearing to order. He or she entertains any preliminary motions, stipulations or agreed orders.

008.02B. Each party may be permitted to make an opening statement. Opening statements take place in the same order as the presentation of evidence.

008.02C Presentation of evidence.

008.02C1. Evidence will be received in the following order:

008.02C1a. The hearing officer shall receive into evidence the Director's answer stating from his or her records the make, model, and year, or other appropriate identification information about the petitioner's motor vehicle; the MSRP, and the source for determining the MSRP;

008.02C1b. The petitioner presents evidence to show why the Director's determination is incorrect;

008.02C1c. A representative for the Director may present rebuttal evidence;

008.02C1d. The petitioner may present surrebuttal evidence.

008.02C2. With regard to each witness who testifies, the following examination may be conducted:

008.02C2a. Direct examination by the party who calls the witness;

008.02C2b. Cross examination by the opposing party;

008.02C2c. Redirect examination by the party who calls the witness; and

008.02C2d. Recross examination by the opposing party.

008.02D. After the evidence is presented, each party may have an opportunity to make a closing argument. Closing arguments shall be made in the same order as the presentation of evidence. The hearing officer may request that the parties submit briefs in lieu of closing arguments.

008.03 Evidence.

008.03A. In contested cases, a Department or hearing officer may admit and give probative effect to evidence which possesses probative value commonly accepted by reasonably prudent persons in the conduct of their affairs and may exclude incompetent, irrelevant, immaterial and unduly repetitious evidence.

008.03B. Any party to a formal hearing before the Department from which a decision may be appealed to the courts of this state may request that the Department be bound by the rules of evidence applicable in district court by delivering to the Department at least three (3) days prior to the holding of the hearing a written request for a formal hearing. The request shall include the requesting party's agreement to be liable for the costs of the hearing and of any appeal or review. The party shall also agree to procure and pay for a court reporter.

008.03C. Documentary evidence may be received in the form of copies, or excerpts, or incorporated by reference.

008.03D. The Department may include in the record any records and documents in its possession. No factual information or evidence other than the record shall be considered in the determination of the case.

008.03E. A hearing officer or designee may administer oaths and issue subpoenas in accordance with the rules of civil procedure except as may otherwise be prescribed by law. Subpoenas and orders issued under this subsection may be enforced by the district court.

008.03F. The Department shall give effect to the rules of privilege recognized by law.

008.03G. The Department may take official notice of cognizable facts and in addition may take official notice of general, technical, or scientific facts within its specialized knowledge and the rules and regulations adopted and promulgated by the Department.

008.03G1. Parties shall be notified either before or during the hearing or by reference in preliminary reports or otherwise of materials so noticed.

008.03G2. Parties shall be afforded an opportunity to contest facts so noticed.

008.03G3. The record shall contain a written record of everything officially noticed.

008.03H. The Department may utilize its experience, technical competence and specialized knowledge in the evaluation of the evidence presented to it.

008.04 Time, Place. and Manner of Hearing. The hearing officer may conduct all or part of the hearing by telephone, television, or other electronic means if each participant in the hearing has an opportunity to participate in, to hear, and if technically feasible, to see the entire proceeding while it is taking place. Hearings shall be held at such locations and at such times as may be determined by the Director taking into account the convenience of all parties and the purpose of the hearing.

008.05 Official Record.

008.05A. The Department shall prepare an official record, which shall include testimony and exhibits, in each contested case, but it shall not be necessary to transcribe the record of the proceedings unless requested for the purpose of rehearing of appeal, in which event the Department shall furnish the transcript and record upon request and tender of the cost of preparation.

008.05B. The Department shall maintain an official record of each contested case under the Administrative Procedure Act for at least four ( 4) years following the date of the final order.

008.05C. The Department record shall consist only of the following:

008.05C1. Notices of all proceedings;

008.05C2. Any pleadings, motions, requests, preliminary or intermediate rulings and orders, and similar correspondence to or from the Department pertaining to the contested case;

008.05C3. The record of the hearing before the Department, including all exhibits and evidence introduced during the hearing, a statement of matters officially noticed by the Department during the proceedings, and all proffers of proof and objections and rulings thereon; and

008.05C4. The final order.

008.05D. As provided in 53 NAC 4, Section 002.03, the hearing officer or Director who is or may reasonably be expected to be involved in the decision making process of the contested case who receives or who makes or knowingly causes to be made an ex parte communication as set forth in that subsection shall make the appropriate filings which shall be included in the official record of the contested case.

008.05E. Except to the extent that the Administrative Procedure Act or another statute provides otherwise, the Department record shall constitute the exclusive basis for Department action in contested cases under the act and for judicial review thereof.

008.06 Costs. All costs of a formal hearing shall be paid by the party or parties against whom a final decision is rendered.

009 Decision and Order in a Contested Case

009.01. Every decision and order adverse to a party to the proceeding, rendered by a Department in a contested case, shall be in writing or stated in the record and shall be accompanied by a findings of fact and conclusions of law.

009.02. The decision and order shall include:

009.02A. The name of the Department and name of the proceeding;

009.02B. The time and place of the hearing;

009.02C. The names of all parties and/or their attorneys who entered an appearance at the hearing;

009.02D. The findings of fact consisting of the action taken by the Department as a result of the facts found and the legal conclusions arising therefrom.

009.02E. The conclusions of law consisting of the applications of the controlling law to the facts found and the legal conclusions arising therefrom.

009.02F. The order consisting of the action taken by the Department as a result of the facts found and the legal conclusions therefrom.

009.03. Parties to the proceeding shall be notified of the decision and order in person or by mail. A copy of the decision and order and accompanying findings and conclusions shall be delivered or mailed upon request to each party or his or her attorney of record.

010 Appeals

010.01. Any person aggrieved by a final decision in a contested case may appeal the Director's final determination. The appeal shall be in accordance with the Tax Equalization and Review Commission Act.

Attachment 1

History

• Effective 1997-12-27

Chapter 2 Rules and Regulations Governing the Department of Motor Vehicles’ Procedures for Imposing Fees and Taxes on Motor Vehicles Pursuant to Neb. Rev. Stat. §§ 60-3,184 Through 60-3,191.

Neb. Admin. Code tit. 252, ch. 2 Rules and Regulations Governing the Department of Motor Vehicles’ Procedures for Imposing Fees and Taxes on Motor Vehicles Pursuant to Neb. Rev. Stat. §§ 60-3,184 Through 60-3,191. {#sec-252-nac-2 omnilex-key=us-ne-regs-official--title-252--252 NAC 2}

001 SCOPE . These rules and regulations govern the Department of Motor Vehicles’ procedures for imposing fees and taxes on motor vehicles pursuant to Neb. Rev. Stat. §§ 60-3,184 through 60-3,191. They do not cover the registration fees in Chapter 60, Article 3.

002 DEFINITIONS .

002.01 Assembled motor vehicle is a motor vehicle that is materially altered from its construction by the removal, addition or substitution of new or used major component parts. Its make shall be “assembled” and its model year shall be the year in which the motor vehicle was assembled. Assembled motor vehicle also includes a specially constructed motor vehicle.

002.02 Automobile means passenger cars, trucks, utility vehicles, and vans up to and including seven tons.

002.03 Bus means every motor vehicle designed for carrying more than ten passengers and used for the transportation of persons, and every motor vehicle, other than a taxicab, designed and used for the transportation of persons for compensation.

002.04 Cabin trailer means any trailer designed for living quarters and for being towed by a motor vehicle and not exceeding one hundred two inches in width, forty feet in length, or thirteen and one-half feet in height, except as provided in Neb. Rev. Stat. § 60-6,288(2)(k).

002.05 Current model year vehicle means a motor vehicle or trailer for which the model year as designated by the manufacturer corresponds to the calendar year.

002.06 Department means the Nebraska Department of Motor Vehicles.

002.07 Director means the Director of the Nebraska Department of Motor Vehicles.

002.08 Fee means the fee imposed upon motor vehicles according to Neb. Rev. Stat. § 60-3,190.

002.09 Gross vehicle weight means the sum of the empty weights of a truck or truck-tractor and the empty weights of any trailer, semitrailer, or combination thereof with which the truck or truck-tractor is to be operated in combination at any one time, plus the weight of the maximum load to be carried thereon at any one time.

002.10 Gross vehicle weight rating means the value specified by the manufacturer as the loaded weight of a single motor vehicle or trailer.

002.11 Minitruck means a foreign-manufactured import vehicle or domestic-manufactured vehicle which (1) is powered by an internal combustion engine with a piston or rotor displacement of one thousand cubic centimeters or less, (2) is sixty-seven inches or less in width, (3) has a dry weight of four thousand two hundred pounds or less, (4) travels on four or more tires, (5) has a top speed of approximately fifty-five miles per hour, (6) is equipped with a bed or compartment for hauling, (7) has an enclosed passenger cab, (8) is equipped with headlights, taillights, turnsignals, windshield wipers, a rearview mirror, and an occupant protection system, and (9) has a four-speed, five-speed, or automatic transmission.

002.12 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 and every cabin trailer as defined in Neb. Rev. Stat. § 60-339 registered for operation upon the highways of this state.

002.13 Owner means a person, firm, or corporation which holds a legal title of a motor vehicle or trailer. If (1) a motor vehicle or trailer is the subject of an agreement for the conditional sale thereof with the right of purchase upon performance of the conditions stated in the agreement and with an immediate right of possession vested in the conditional vendee, (2) a motor vehicle or trailer is subject to a lease of 30 days or more with an immediate right of possession vested in the lessee, or (3) a mortgagor of a motor vehicle or trailer is entitled to possession, then such conditional vendee, lessee, or mortgagor shall be deemed the owner.

002.14 Recreational vehicle means a motor vehicle designed for living quarters.

002.15 Registration date means the first day of the first month of the registration period or the date of acquisition, whichever is earlier.

002.16 Registration period means the period from the date of registration pursuant to Neb. Rev. Stat. § 60-392 to the first day of the month following one year after such date.

002.17 Semitrailer means any trailer so constructed that some part of its weight and that of its load rests upon or is carried by the towing motor vehicle.

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

002.19 Tax means the tax imposed upon motor vehicles under Neb. Rev. Stat. § 60-3,185.

002.20 Trailer means any motor vehicle without motive power designed for carrying persons or property and being pulled by a motor vehicle and so constructed that no part of its weight rests upon the towing motor vehicle.

002.21 Truck means a motor vehicle designed, used or maintained primarily for the transportation of property or designated as a truck by the manufacturer.

002.22 Truck-tractor means any motor vehicle designed and used primarily for towing other motor vehicles and not so constructed as to carry a load other than a part of the weight of the motor vehicle or trailer and load being towed.

002.23 Value when new is the manufacturer’s suggested retail price for a particular automobile of a particular year, using the manufacturer’s body type and model with standard equipment and not including transportation and delivery cost.

003 EXEMPT MOTOR VEHICLES .

003.01 Motor Vehicles Exempt From The Tax And The Fee. The following motor vehicles are exempt from the tax and the fees covered in these rules and regulations:

003.01A Government Motor Vehicles. Motor vehicles owned by the state and its governmental subdivisions and exempt as provided in subdivision (1)(a) or (b) of Neb. Rev. Stat. § 77-202 and all motor vehicles exempted from registrations fees in Neb. Rev. Stat § 60-3,185.

003.01B Disabled Veteran. One motor vehicle owned and used for his or her personal transportation by an honorably discharged disabled or blind veteran of the United States Armed Forces as defined in Neb. Rev. Stat. § 77-202.23. The application for this exemption must be approved under subsection (1) of Neb. Rev. Stat. § 60-3,189.

003.01C Indians. Motor vehicles owned by Indians as defined in 25 U.S.C. 479.

003.01D Non-resident Military Member. Motor vehicles owned by a member of the United States Armed Forces serving in this state in compliance with military or naval orders if such person is a resident of a state other than Nebraska.

003.01E Charitable Organizations. Motor vehicles owned and used exclusively by an organization or society qualified for a tax exemption provided in subdivision (1)(c) or (d) of Neb. Rev. Stat. § 77-202. The application for this exemption must have been approved under subsection (2) of Neb. Rev. Stat. § 60-3,189.

003.01F Interstate Trucks. Trucks, truck-trailers, trailers, semitrailers, or combinations thereof registered under Neb. Rev. Stat. § 60-3,198.

004 TAX AND FEE PROCEDURES .

004.01 Fee. In addition to the registration fees provided by Chapter 60, Article 3, and the tax, a motor vehicle fee is imposed on all motor vehicles registered for operation in this state.

004.02 County Treasurer Notifies Owner. The county treasurer shall annually determine both the fee and the tax on each motor vehicle registered in the county. He or she shall mail a notice of the amount of the fee and the tax to the registrant at the address shown upon his or her registration certificate. The notice shall be printed on a form and mailed to the registrant on or before the first day of the last month of the registration period.

004.03 Paid Prior to Registration. The tax, motor vehicle fee, and registration fee shall be paid to the county treasurer prior to the registration of the motor vehicle.

005 BASE TAX . The tax is based upon the manufacturer’s suggested retail price, gross vehicle weight, or registered weight. It is unrelated to the actual value of the motor vehicle.

005.01 Basis for Base Tax for Passenger Cars, Etc. The base tax for passenger cars, trucks, motorcycles, utility motor vehicles and vans up to and including seven tons gross vehicle weight is based upon the manufacturer’s suggested retail price when the motor vehicle was new.

005.01A Example. A current year model stripped van is purchased for the manufacturer’s suggested retail price of $15,000. It is immediately given a complete overhaul into a conversion van with windows, quality stereo and television. This overhaul cost $10,000 and the value of the motor vehicle is $25,000. The base tax is based upon the manufacturer’s suggested retail price of $15,000. The base tax is $180.

005.01B Example. A cost-conscious buyer purchases a current year model car from a dealer for $9,900. The manufacturer’s suggested retail price is $12,000. The base tax is based upon the manufacturer’s suggested retail price of $12,000. The base tax is $140.

005.01C Example. A buyer purchases a current year motor vehicle that has hail damage, but is not a salvage motor vehicle. The motor vehicle has a manufacturer’s suggested retail price of $30,000, but, because of the damage, the buyer pays $22,000. The base price is based upon the manufacturer’s suggested retail price of $30,000. The base tax is $500.

005.02 Motor Vehicle Tax Schedule. The base tax shall be an amount determined using the following table:

005.02A Automobiles and Motorcycles:

005.02B Assembled Automobiles and Assembled Motorcycles. The base tax for assembled automobiles is sixty dollars ($60). The base tax for assembled motorcycles is twenty-five dollars ($25).

005.02B1 Example. A Packard car enthusiast restores a 1939 Packard Sedan. He or she takes the engine from one 1980 Chevrolet, attaches it to a frame from another and completes the motor vehicle with the body from a third. He or she completes the restoration in 2009. The motor vehicle is titled as a 2009 Assembled motor vehicle and the base tax is $60.

005.03 Base Tax for Cabin Trailers and Recreational Motor Vehicles:

005.03A Cabin trailers, up to one thousand (1,000) pounds -- $10.

005.03B Cabin trailers, one thousand (1,000) pounds and over and less than two thousand (2,000) pounds -- $25.

005.03C Cabin trailers, two thousand (2,000) pounds and over -- $40.

005.03D Recreational vehicles, less than eight thousand (8,000) pounds -- $160.

005.03E Recreational vehicles, eight thousand (8,000) pounds and over and less than twelve thousand (12,000) pounds -- $410.

005.03F Recreational vehicles, twelve thousand (12,000) pounds and over -- $860.

005.04 Base Tax for Trucks:

005.04A Trucks – over seven (7) tons and less than ten (10) tons -- $360.

005.04B Trucks – ten (10) tons and over and less than thirteen (13) tons -- $560.

005.04C Trucks – thirteen (13) tons and over and less than sixteen (16) tons -- $760.

005.04D Trucks – Sixteen (16) tons and over and less than twenty five (25) tons -- $960.

005.04E Twenty five (25) tons and over -- $1,160.

005.05 Base Tax for Buses: $360.

005.06 Base Tax for Trailers Other than Semitrailers: $10.

005.07 Base Tax for Semitrailers: $110.

005.08 Base Tax for Minitrucks: $50.

005.09 Tax Calculation. The motor vehicle tax shall be calculated by multiplying the base tax times the fraction which corresponds to the age category of the motor vehicle as shown in the following table:

005.10 Current Model Year Motor Vehicles. Current model year motor vehicles are designated as first-year motor vehicles for purposes of the table.

006 EXCEPTIONS TO THE BASE TAX .

006.01 Newer than Current Year Motor Vehicles. When a motor vehicle is registered which is newer than the current model year by the manufacturer’s designation, the motor vehicle is subject to the initial tax in the first registration period and 95 percent of the initial tax in the second registration period. The reduction shall apply only if the motor vehicle is owned or leased by the same person for both registration periods.

006.01A Example. In October, 2008, a 2009 passenger car is purchased at a manufacturer’s suggested retail price of $20,000. The base tax is $300 and the October, 2008, tax is $300 multiplied by 1.00 or $300. The tax in October, 2009, is calculated as $300 multiplied by .95 or $285. The tax in October, 2010, is calculated as $300 multiplied by .90 (second year tax) or $270.

006.02 Salvage. When a motor vehicle is registered which is required to have a title branded as previous salvage pursuant to Neb. Rev. Stat. § 60-175, the tax shall be reduced by 25 percent.

006.03 Assembled Cabin Trailers, Assembled Recreational Vehicles, and Assembled Buses. These assembled vehicles are designated as sixth-year motor vehicles in their first year of registration for purposes of the schedules in this section.

007 DETERMINATION OF MANUFACTURER’S SUGGESTED RETAIL PRICE AND GROSS VEHICLE WEIGHT .

007.01 Valuation of Automobiles. The Department shall determine the value when new of automobiles currently available and shall continue to determine the values of automobiles as new models become available to Nebraska residents.

007.02 Gross Vehicle Weight. The Department shall determine the gross vehicle weight rating of motor vehicles over seven tons.

007.03 Commercially Available Electronic Information. The Department will use appropriate commercially available electronic information to make the determination of the manufacturer’s suggested retail price and the gross vehicle weight rating of motor vehicles over seven tons.

008 OBJECTION TO DEPARTMENT’S DETERMINATION .

008.01 Objections to Certification at the Time of Determination. Any person or taxing official may file objections within ten days after a determination has been certified by the Department. All objections must state in writing why the determination is incorrect.

008.02 Objections to the Determination at the Time of Registration. Any affected person may file an objection to the determination of the Department not more than 15 days before and not later than 30 days after the registration date. The objection must state in writing why the determination is incorrect.

008.03 Hearing. Upon the filing of an objection the Department shall fix a time for a hearing. Any party may introduce evidence in reference to the objections, and the Director shall act upon the objections and make an order. Hearing shall be conducted pursuant to 252 NAC 1. The final order by the Director may be appealed in accordance with the Tax Equalization and Review Commission Act. In an appeal to the Tax Equalization and Review Commission, the Department’s determination of the manufacturer’s retail price is presumed correct, and the party challenging the determination shall bear the burden of proving, by a preponderance of the evidence, the correct valuation or weight.

009 FEE SCHEDULES . The fee shall be calculated by multiplying the base fee times the fraction which corresponds to the age category of the motor vehicle as shown in the following table:

009.01 The base fee shall be:

009.01A Automobile with a value when new of less than $20,000, and assembled motor vehicles -- $5.

009.01B Automobiles with a value when new of $20,000 through $39,999 -- $20.

009.01C Automobiles with a value when new of $40,000 or more -- $30.

009.01D Motorcycles -- $10.

009.01E Recreational motor vehicles and cabin trailers -- $10.

009.01F Trucks and buses. All trucks over seven tons and combinations of trucks or truck-tractors, except those trucks, truck-trailers, trailers, or semitrailers registered under Neb. Rev. Stat. § 60-3,198 -- $30.

009.01G Trailers other than semitrailers -- $10.

009.01H Semitrailers -- $30.

009.01I Minitrucks -- $10.

009.02 Current Model Year Motor Vehicles. Current model year motor vehicles are designated as first-year motor vehicles for purposes of the schedules.

009.03 Newer than Current Model Year. When a motor vehicle is registered which is newer than the current model year by the manufacturer’s designation, the motor vehicle is subject to the initial motor vehicle fee for six registration periods.

010 REFUND OF FEE AND TAX .

010.01 Situations in Which a Refund May Be Appropriate:

010.01A Upon the transfer of title ownership of any motor vehicle; or

010.01B Upon a change in the tax situs of a motor vehicle to a location outside of this state; or

010.01C Upon a trade-in or surrender of a motor vehicle under a lease; or

010.01D Whenever a type or class of motor vehicle previously taxed and registered is subsequently declared by legislative act or court decision to be illegal or ineligible to be operated on the public roads and no longer subject to registration fees and motor vehicle fees and taxes; or

010.01E In case of loss of possession because of fire, theft, dismantlement, or junking; or

010.01F When a salvage branded certificate of title is issued.

010.02 Date of Event. The date of the event shall be:

010.02A In the case of a transfer or loss, the date of the transfer or loss;

010.02B In the case of a change in the situs, the date of registration in another state;

010.02C In the case of a trade-in or surrender under a lease, the date of trade-in or surrender;

010.02D In the case of a legislative act, the effective date of the act; and

010.02E In case of a court decision, the date the decision is rendered.

010.02F In case of a salvage branded certificate of title, the date when the motor vehicle or trailer was damaged and became unavailable for service.

010.03 Refund. The fee and tax shall be credited or refunded for the number of unexpired months remaining in the registration period from the date of event.

010.03A Exception to Refund – Same Calendar Month. When the motor vehicle is transferred, the situs is changed, the motor vehicle is traded in or surrendered under a lease, a legislative act is enacted, or a court decision is rendered within the same calendar month in which the motor vehicle is acquired, no credit or refund of the fee and tax shall be allowed for that month.

010.04 Two Dollar ($2) Minimum. No tax or fee refund of less than two dollars ($2) shall be paid.

010.05 Refund Procedures.

010.05A Credited Toward Owed Fees and Taxes.

010.05A1 If the transferor or lessee acquires another motor vehicle at the time of the transfer, trade-in, or surrender, the transferor or lessee shall have the credit provided for in this section applied toward payment of the motor vehicle fees and taxes then owing.

010.05A2 Direct Refund. If the transferor or lessee does not acquire another motor vehicle at the time of the transfer, trade-in, or surrender, he or she shall file a claim for refund with the county treasurer upon a form prescribed by the Department.

010.05B Period for Refund Claim. The transferor, owner, lessee, or last registered owner shall make a claim for credit or refund of the fee and tax for the unexpired months in the registration period within 60 days from the date of event, except that a refund for a salvage title must be claimed within 60 days from the date of settlement with an insurance company, or will forfeit his or her right to the refund.

010.05C County Treasurer Makes Refund. The county treasurer shall refund the motor vehicle fee from motor vehicle fees which have not been transferred to the State Treasurer. The county treasurer shall refund the tax from undistributed motor vehicle taxes of the taxing unit where the tax money was originally distributed.

010.06 Refunds for Nonresidents. A nonresident owner registered pursuant to Neb. Rev. Stat. § 60-366 may receive from the county treasurer a refund of 50 percent of the original license fee, motor vehicle tax imposed in Neb. Rev. Stat. § 60-3,185, and motor vehicle fee imposed in Neb. Rev. Stat. § 60-3,190, if he or she applies within 90 days of his or her original registration date, and surrenders the registration certificate and license plates which were assigned to him or her.

History

• Effective 2011-06-27