60-130 Situs, defined. - Nebraska Statutes

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. SourceLaws 2005, LB 276, § 30.