60-3,187 Motor vehicle tax schedules; calculation of tax. - Nebraska Statutes

60-3,187. Motor vehicle tax schedules; calculationof tax.(1) The motor vehicle tax schedules are set out inthis section.(2) The motor vehicle tax shall be calculated by multiplying the basetax times the fraction which corresponds to the age category of the vehicleas shown in the following table:YEARFRACTIONFirst1.00Second0.90Third0.80Fourth0.70 Fifth0.60 Sixth0.51Seventh 0.42Eighth0.33 Ninth0.24Tenth and Eleventh0.15Twelfth and Thirteenth0.07Fourteenth and older0.00(3) The base tax shall be:(a) Automobiles and motorcycles — An amount determined using the followingtable:Value when newBase taxUp to $3,999$ 25$4,000 to $5,99935$6,000 to $7,99945$8,000 to $9,99960$10,000 to $11,999100$12,000 to $13,999140$14,000 to $15,999180$16,000 to $17,999220$18,000 to $19,999260$20,000 to $21,999300$22,000 to $23,999340$24,000 to $25,999380$26,000 to $27,999 420$28,000 to $29,999460$30,000 to $31,999500$32,000 to $33,999540 $34,000 to $35,999580$36,000 to $37,999620$38,000 to $39,999660$40,000 to $41,999700$42,000 to $43,999740$44,000 to $45,999780$46,000 to $47,999820 $48,000 to $49,999860$50,000 to $51,999900$52,000 to $53,999940$54,000 to $55,999980$56,000 to $57,9991,020$58,000 to $59,9991,060 $60,000 to $61,9991,100 $62,000 to $63,9991,140$64,000 to $65,9991,180$66,000 to $67,9991,220 $68,000 to $69,9991,260 $70,000 to $71,9991,300 $72,000 to $73,9991,340 $74,000 to $75,9991,380 $76,000 to $77,9991,420 $78,000 to $79,9991,460$80,000 to $81,9991,500$82,000 to $83,9991,540$84,000 to $85,9991,580$86,000 to $87,9991,620$88,000 to $89,9991,660$90,000 to $91,9991,700$92,000 to $93,9991,740$94,000 to $95,9991,780$96,000 to $97,9991,820$98,000 to $99,9991,860$100,000 and over1,900(b) Assembled automobiles — $60(c) Assembled motorcycles — $25(d) Cabin trailers, up to one thousand pounds — $10(e) Cabin trailers, one thousand pounds and over and less than two thousandpounds — $25(f) Cabin trailers, two thousand pounds and over — $40(g) Recreational vehicles, less than eight thousand pounds — $160(h) Recreational vehicles, eight thousand pounds and over and less thantwelve thousand pounds — $410(i) Recreational vehicles, twelve thousand pounds and over — $860(j) Assembled recreational vehicles and buses shall follow the schedulesfor body type and registered weight(k) Trucks — Over seven tons and less than ten tons — $360(l) Trucks — Ten tons and over and less than thirteen tons — $560(m) Trucks — Thirteen tons and over and less than sixteen tons — $760(n) Trucks — Sixteen tons and over and less than twenty-five tons —$960(o) Trucks — Twenty-five tons and over — $1,160(p) Buses — $360(q) Trailers other than semitrailers — $10 (r) Semitrailers — $110(s) Minitrucks — $50(4) For purposes of subsection (3) of this section, truck means alltrucks and combinations of trucks except those trucks, trailers, or combinationsthereof registered under section 60-3,198, and the tax is based on the grossvehicle weight rating as reported by the manufacturer.(5) Current model year vehicles are designated as first-year motor vehiclesfor purposes of the schedules.(6) When a motor vehicle is registered which is newer than the currentmodel year by the manufacturer's designation, the motor vehicle is subjectto the initial motor vehicle tax in the first registration period and ninety-fivepercent of the initial motor vehicle tax in the second registration period.(7) Assembled cabin trailers, assembled recreational vehicles, and assembledbuses shall be designated as sixth-year motor vehicles in their first yearof registration for purposes of the schedules.(8) When a motor vehicle is registered which is required to have a titlebranded as previous salvage pursuant to section 60-175, the motor vehicletax shall be reduced by twenty-five percent. SourceLaws 2005, LB 274, § 187; Laws 2006, LB 248, § 2; Laws 2006, LB 765, § 7; Laws 2010, LB650, § 28.