This bill amends the Motor Vehicle Registration Act in Nebraska by introducing new provisions that empower the Department of Motor Vehicles and the Department of Revenue to determine if a resident owner is avoiding taxes and fees related to motor vehicles and trailers. Specifically, the bill establishes criteria for determining whether a vehicle has been kept in the state for more than thirty days, which would require registration. Factors for these determinations include the ownership status of the vehicle, the physical location of the owner, and tax filing history in other states. If such determinations are made, there is a rebuttable presumption that the resident is the actual owner and is liable for all associated taxes and fees.

Additionally, the bill outlines the process for notifying residents of their presumed ownership and the requirement to register their vehicles, including the option to appeal the determinations made by the Departments. It also introduces penalties for non-compliance, including a late fee of fifty percent on unpaid taxes and fees, which will be credited to the Highway Trust Fund. The bill repeals the original sections of the law that are being amended, ensuring that the new provisions are effectively integrated into the existing legal framework.

Statutes affected:
Introduced: 60-362