(1)No person shall be permitted
to sell or dispose of any current tractor model of one hundred or more horsepower in the State
of Nebraska without first having (a) made application for a permit and obtained
a permit to sell the tractor model, (b) the model tested by the University
of Nebraska onsite or offsite or by any Organization for Economic Cooperation
and Development test station, and (c) the model passed upon by the board.
(2)A person may obtain
a permit to sell or dispose of a current tractor model of less than one hundred
horsepower by meeting the permit requirements of sections 2-2701 to 2-2711 .
A purchaser of a current tractor model is not eligible to claim the exemption
from sales and use tax for agricultural machinery and equipment under section 77-2704.36 unless the c
Free access — add to your briefcase to read the full text and ask questions with AI
(1) No person shall be permitted
to sell or dispose of any current tractor model of one hundred or more horsepower in the State
of Nebraska without first having (a) made application for a permit and obtained
a permit to sell the tractor model, (b) the model tested by the University
of Nebraska onsite or offsite or by any Organization for Economic Cooperation
and Development test station, and (c) the model passed upon by the board.
(2) A person may obtain
a permit to sell or dispose of a current tractor model of less than one hundred
horsepower by meeting the permit requirements of sections 2-2701 to 2-2711 .
A purchaser of a current tractor model is not eligible to claim the exemption
from sales and use tax for agricultural machinery and equipment under section 77-2704.36 unless the current tractor model has been permitted for sale pursuant
to sections 2-2701 to 2-2711 .
(3) Each
and every tractor model presented for testing shall be a stock model and shall
not be equipped with any special accessory unless regularly supplied to the
trade. Any tractor model not complying with this section shall not be tested
under sections 2-2701 to 2-2711 . Applications shall be made to the board and
shall be accompanied by specifications of the tractor model required by the
board and by the applicable fees specified in sections 2-2705 and 2-2705.01 .
(4) If an official test application,
with the required specifications and fees, is submitted to any Organization
for Economic Cooperation and Development test station or to the University
of Nebraska and an application for a temporary permit and the fee prescribed
in section 2-2705.01 are submitted, the department, with the approval of the
board, may issue a temporary permit for the sale of the tractor model specified
in the official test application. The date on which the temporary permit terminates
shall be fixed by the board. All temporary permits shall be conditioned upon
such tractor model being tested at a mutually agreed-upon date, and the person
to whom a temporary permit has been issued shall submit a tractor model for
testing which conforms to the specifications filed with the official test
application. Such tractor model shall be delivered for testing at the mutually
agreed-upon date. Upon failure so to do, all such fees deposited by such person
shall be forfeited to the University of Nebraska Tractor Test Cash Fund, except
that the fee imposed in section 2-2705.01 shall be deposited in and forfeited
to the Tractor Permit Cash Fund, and in addition such person shall not be
issued any temporary permit for a period of five years from the date such
tractor was to be delivered for testing and until such person meets the obligations
required under subsection (5) of this section to the
department's satisfaction.
(5) All sales of tractors
upon which a temporary permit has been issued shall be made subject to the
final official test and approval of the tractor model as follows:
(a) If a tractor model upon which a temporary permit has been issued
was not submitted for the official test and approval on the mutually agreed-upon
date, the person to whom the temporary permit was issued shall repurchase
any such tractor sold in Nebraska under the temporary permit. A claim by a purchaser under this subdivision shall be
brought within two years after the date of the expiration of the temporary
permit; and
(b) If a tractor model upon which a temporary permit has been issued
fails in the official test to meet the specifications of the tractor model
which were filed with the application and fees, the person to whom the temporary
permit was issued shall send a notice, as approved by the department, to any
person in Nebraska who has purchased a tractor sold under the temporary permit.
The person to whom the temporary permit was issued shall either modify the
tractor to meet the specifications filed with the board or remedy to the satisfaction
of the purchaser any injury incurred by the purchaser which was caused by
the failure of the tractor to meet the specifications claimed. Such person
shall be prohibited from modifying sales literature, advertisement claims,
or specifications of the tractor to avoid such notice.