This bill amends various sections of the Nebraska Revised Statutes to enhance the regulation and registration of all-terrain vehicles (ATVs) and utility-type vehicles (UTVs). It grants county boards the authority to regulate the operation of these vehicles on certain highways outside city or village limits and introduces new definitions and provisions related to their registration, fees, and taxes under the Motor Vehicle Registration Act. Key changes include the establishment of new license plates specifically for ATVs and UTVs, with registration fees set at three dollars, and the requirement that their titles include the phrase "manufactured for off-road use." The bill also updates existing statutes to remove references to "off-highway" vehicles, emphasizing their intended use for off-road activities.

Additionally, the bill revises the tax laws related to the sale and lease of various vehicles, ensuring that proceeds from sales and use taxes on ATVs and UTVs are credited to the Game and Parks Commission Capital Maintenance Fund and the Nebraska Emergency Medical System Operations Fund. It also clarifies the distribution of sales and use tax proceeds from other vehicle transactions, with specific allocations to the Highway Trust Fund and the Highway Allocation Fund. The act is set to become operative on January 1, 2026, and includes provisions for the repeal of several sections of the Revised Statutes of Nebraska.

Statutes affected:
Introduced: 23-187, 60-103, 60-123, 60-135.01, 60-153, 60-305, 60-339, 60-358.01, 60-462, 60-463, 60-471, 60-501, 60-601, 60-605