Nebraska § 60-388 Collection of taxes and fees required

Nebraska Statutes

§ 60-388 — Collection of taxes and fees required

Nebraska § 60-388

Ch. 60Motor Vehicles

This text of Nebraska § 60-388 (Collection of taxes and fees required) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 60-388 (2026).

Text

No county treasurer shall receive or accept an application
or registration fee or issue any registration certificate for any motor vehicle
or trailer without collection of the taxes and the fees imposed in sections  60-3,185 ,  60-3,190 , and  77-2703  and any other applicable taxes and fees upon
such motor vehicle or trailer. If applicable, the applicant shall furnish
proof of payment, in the form prescribed by the director as directed by the
United States Secretary of the Treasury, of the federal heavy vehicle use
tax imposed by the Internal Revenue Code, 26 U.S.C. 4481.

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No county treasurer shall receive or accept an application
or registration fee or issue any registration certificate for any motor vehicle
or trailer without collection of the taxes and the fees imposed in sections 60-3,185 , 60-3,190 , and 77-2703 and any other applicable taxes and fees upon
such motor vehicle or trailer. If applicable, the applicant shall furnish
proof of payment, in the form prescribed by the director as directed by the
United States Secretary of the Treasury, of the federal heavy vehicle use
tax imposed by the Internal Revenue Code, 26 U.S.C. 4481.

Legislative History

Source: Laws 2005, LB 274, § 88; Laws 2012, LB801, § 59. Annotations: Cited in connection with separate listing and assessing of motor vehicles. Peterson v. Hancock, 166 Neb. 637, 90 N.W.2d 298 (1958).