Nebraska Administrative Code
Topic - MOTOR VEHICLES, DEPARTMENT OF
Title 252 - NEBRASKA ADMINISTRATIVE CODE
Chapter 1 - RULES AND REGULATIONS GOVERNING HEARINGS TO CONTEST THE DEPARTMENT OF MOTOR VEHICLES DETERMINATION OF THE MANUFACTURER'S SUGGESTED RETAIL PRICE OF PASSENGER CARS, TRUCKS UTILITY VEHICLES, AND VANS, WEIGHING UP TO FIVE (5) TONS PURSUANT TO NEB. REV. STAT. SECTION 60-3005
Section 252-1-005 - Commencement of a Contested Case

Universal Citation: 252 NE Admin Rules and Regs ch 1 ยง 005

Current through September 17, 2024

005.01 The contested case begins with the filing of an objection with the Director.

005.02 The parties to a contested case shall be the person who files the objection and the Director.

005.03 A party may appear on his or her own behalf in a contested case or may be represented by an attorney or other representative as permitted by law.

005.04 The pleadings in a contested case may include the completed objection, answer, and notice of hearing. The objection and the answer shall be completed on forms approved by the Department and filed with the Director. The objection must 'state why the determination is incorrect. In the event a person files an objection pursuant to 005.04B, the petitioner must also state how he or she is affected by the registration of the particular motor vehicle whose valuation is being objected to.

005.04A Objections to Determination at the Time of Certification. Any person or taxing official may file an objection within ten (10) days after a determination has been certified by the Director.
005.04A1 If the Director finds that his or her determination of the MSRP is incorrect, he or she shall correct the MSRP for all motor vehicles in the class.
005.04A1a Example: The Director determines the MSRP for a Ford Contour four-door GL 4/6 cylinder is $14,645. A county official objects, and as a result of the objection, the Director determines the MSRP is $15,195. The MSRP as certified to the county officials will be changed and every Ford Contour four-door GL 4/6 cylinder will be taxed on the MSRP of $15,195.

005.04B Objections to Determination at the Time of Registration. Any affected person may file an objection to the determination of the Director not more than fifteen (15) days before and not later than thirty (30) days after the registration date for the particular motor vehicle that is the subject of the objection.
005.04B1 If the Director finds his or her determination of the MSRP is incorrect, he or she shall apply the corrected MSRP only to the motor vehicle that is the subject of the objection.
005.04B1a Example: The Director determines the MSRP for a Ford Contour four-door GL 4/6 cylinder is $14,645. The owner of such a Ford Contour files an objection to the determination ten (10) days before the motor vehicle's registration date. The Director finds that correct MSRP is $ 13,995. The finding will apply only to the motor vehicle owned by the person filing the objection and the tax will be adjusted only on his or her motor vehicle. The Director will not adjust the tax for other Ford Contour four-door GL 4/6 cylinder registered m the state.

005.04C The obligation to register the motor vehicle and pay the taxes and fees as the county official has figured them is not stayed by the filing of an objection. If the Department decides in the objector's favor, the tax will be adjusted and refunded, if appropriate. If the Department determines the tax should be higher, the objector will be liable for the additional tax.

005.05 All pleadings shall be filed with the Department at its official office. Filing may be accomplished by personal delivery or mail and will be received during the Department's regular office hours.

005.06 In computing time prescribed or allowed in this section or by any applicable statute in which the method of computing time is not specifically provided, days will be computed by excluding the day of the act of event and including the last day of the period. If the last day of the period falls on a Saturday, Sunday, or state holiday, the period shall include the next working day.

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