Nebraska Provides Motor Vehicle Taxes and Fees Rebuttable Presumption

The Nebraska Governor signed a law concerning motor vehicles. The law includes: 1) allowing the Department of Revenue (DOR) or Department of Motor Vehicles (DMV) to determination, based upon certain factors, that a resident owner of a motor vehicle or trailer (vehicle) is avoiding any motor vehicle tax, fee or sales or use tax; 2) allowing the DOR or DMV to determination that a vehicle kept more than thirty days in the state has situs in the state based on certain factors; 3) providing a rebuttable presumption based upon such determinations that the resident is the owner, is liable for ...