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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 1104
Introduced by Dover, 19.
Read first time January 16, 2026
Committee: Transportation and Telecommunications
A BILL FOR AN ACT relating to the Motor Vehicle Registration Act; to1
amend sections 60-362 and 60-3,164, Reissue Revised Statutes of2
Nebraska; to provide powers and duties to the Department of Motor3
Vehicles and the Department of Revenue; to provide for a4
determination that a resident owner is avoiding certain taxes and5
fees; to provide for a determination that a motor vehicle or trailer6
has been kept for more than thirty days in this state and has situs7
in this state; to harmonize provisions; and to repeal the original8
sections. 9
Be it enacted by the people of the State of Nebraska,10
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Section 1. Section 60-362, Reissue Revised Statutes of Nebraska, is1
amended to read: 2
60-362 (1) Unless otherwise expressly provided, no motor vehicle3
shall be operated or parked and no trailer shall be towed or parked on4
the highways of this state unless the motor vehicle or trailer is5
registered in accordance with the Motor Vehicle Registration Act. There6
shall be a rebuttable presumption that any motor vehicle or trailer7
stored and kept more than thirty days in the state is being operated,8
parked, or towed on the highways of this state, and such motor vehicle or9
trailer shall be registered in accordance with the act, from the date of10
title of the motor vehicle or trailer or, if no transfer in ownership of11
the motor vehicle or trailer has occurred, from the expiration of the12
last registration period for which the motor vehicle or trailer was13
registered. No motor vehicle or trailer shall be eligible for initial14
registration in this state, except a motor vehicle or trailer registered15
or eligible to be registered as part of a fleet of apportionable vehicles16
under section 60-3,198, unless the Motor Vehicle Certificate of Title Act17
has been complied with insofar as the motor vehicle or trailer is18
concerned. 19
(2) The Department of Motor Vehicles or the Department of Revenue20
may make a determination that a resident owner of a motor vehicle or21
trailer is avoiding any motor vehicle tax, motor vehicle fee,22
registration fee, or sales or use tax. Such determination may be made23
based on any of the following factors: 24
(a) The resident owner does not own property in another state where25
the motor vehicle or trailer has been registered; 26
(b) The resident owner does not maintain a physical location in27
another state where the motor vehicle or trailer has been registered; or28
(c) The resident owner has not filed a state income tax return in29
another state where the motor vehicle or trailer has been registered.30
(3) The Department of Motor Vehicles or the Department of Revenue31
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may make a determination that a motor vehicle or trailer has been kept1
for more than thirty days in this state and has situs in this state. Such2
determination may be made based on any of the following factors:3
(a) A Nebraska resident was the initial purchaser of the motor4
vehicle or trailer; 5
(b) A Nebraska resident operated or stored the motor vehicle or6
trailer in this state for any period of time; 7
(c) A Nebraska resident is a member, partner, or shareholder of or8
is otherwise affiliated with a limited liability company, partnership,9
corporation, or other business entity that is purported to own the motor10
vehicle or trailer; 11
(d) A Nebraska resident is covered under an insurance policy for the12
motor vehicle or trailer; or 13
(e) Any evidence that the motor vehicle or trailer has been kept for14
more than thirty days in this state and has situs in this state.15
(4) If the Department of Motor Vehicles or the Department of Revenue16
makes the determinations described in subsections (2) and (3) of this17
section, there is a rebuttable presumption that: 18
(a) The Nebraska resident is the actual owner of the motor vehicle19
or trailer; 20
(b) The Nebraska resident is required to register the motor vehicle21
or trailer in this state and is liable for all motor vehicle taxes, motor22
vehicle fees, and registration fees that are required under the Motor23
Vehicle Registration Act; and 24
(c) The purchase of the motor vehicle or trailer is subject to sales25
or use tax under section 77-2703. 26
(5) If determinations are made under subsections (2) and (3) of this27
section, the Department of Motor Vehicles or the Department of Revenue28
shall notify the Nebraska resident who is presumed to be the owner of the29
motor vehicle or trailer that such resident is required to register the30
motor vehicle or trailer in this state, pay any applicable taxes and fees31
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for proper registration of the motor vehicle and trailer under the Motor1
Vehicle Registration Act, and pay any applicable sales or use tax due on2
the purchase under the Nebraska Revenue Act of 1967 no later than thirty3
days after the notice is delivered to such resident.4
(6) If the Department of Motor Vehicles makes the determinations5
under subsections (2) and (3) of this section, the Nebraska resident who6
is presumed to be the owner of the motor vehicle or trailer may accept7
such determinations and pay the taxes and fees provided in the notice, or8
he or she may dispute the determinations and appeal the matter. Such9
appeal shall be filed with the Director of Motor Vehicles within thirty10
days after the notice was delivered to the resident or the determinations11
will be final. The director shall appoint a hearing officer who shall12
hear the appeal and issue a written decision. Such appeal shall be in13
accordance with the Administrative Procedure Act. Following the final14
determination of the appeal in favor of the Department of Motor Vehicles15
or if no further appeal is filed, the resident shall owe the taxes and16
fees determined to be due, together with any reasonable costs for the17
appeal assessed against the owner. 18
(7) If the Department of Revenue makes the determinations under19
subsections (2) and (3) of this section, the Nebraska resident who is20
presumed to be the owner of the motor vehicle or trailer may appeal the21
determination made by the Department of Revenue, and such appeal shall be22
in accordance with section 77-2709. 23
(8) If the Nebraska resident who is presumed to be the owner of the24
motor vehicle or trailer does not pay the motor vehicle taxes, motor25
vehicle fees, registration fees, or sales or use tax required to be paid26
under this section, such resident shall be assessed a late fee of fifty27
percent of the unpaid taxes and fees. Such late fee shall be remitted to28
the State Treasurer for credit to the Highway Trust Fund.29
(9) In addition to any penalty that is provided under this section,30
a violation of this section is subject to the penalty provided under31
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sections 60-3,164 and 60-3,170. 1
Sec. 2. Section 60-3,164, Reissue Revised Statutes of Nebraska, is2
amended to read: 3
60-3,164 (1) Any person who operates or parks a motor vehicle or who4
tows or parks a trailer on any highway, which motor vehicle or trailer5
has not been registered as required by section 60-362, shall be subject6
to the penalty provided in sections 60-362 and section 60-3,170.7
(2) A person who parks a motor vehicle or tows a trailer on any8
highway, which motor vehicle or trailer has been properly registered in9
this state but such registration has expired, shall not be in violation10
of this section or section 60-362 or subject to the penalty provided in11
sections 60-362 and section 60-3,170, unless thirty days have passed from12
the expiration of the prior registration. 13
Sec. 3. Original sections 60-362 and 60-3,164, Reissue Revised14
Statutes of Nebraska, are repealed. 15
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