Nebraska Administrative Code
Topic - MOTOR VEHICLES, DEPARTMENT OF
Title 252 - NEBRASKA ADMINISTRATIVE CODE
Chapter 2 - RULES AND REGULATIONS GOVERNING THE DEPARTMENT OF MOTOR VEHICLES' PROCEDURES FOR IMPOSING FEES AND TAXES ON MOTOR VEHICLES PURSUANT TO NEB. REV. STAT. SECTIONS 60-3,184 THROUGH 60-3,191
Section 252-2-008 - OBJECTION TO DEPARTMENT'S DETERMINATION

008.01 Objections to Certification at the Time of Determination.

Any person or taxing official may file objections within ten days after a determination has been certified by the Department. All objections must state in writing why the determination is incorrect.

008.02 Objections to the Determination at the Time of Registration.

Any affected person may file an objection to the determination of the Department not more than 15 days before and not later than 30 days after the registration date. The objection must state in writing why the determination is incorrect.

008.03 Hearing.

Upon the filing of an objection the Department shall fix a time for a hearing. Any party may introduce evidence in reference to the objections, and the Director shall act upon the objections and make an order. Hearing shall be conducted pursuant to 252 NAC 1. The final order by the Director may be appealed in accordance with the Tax Equalization and Review Commission Act. In an appeal to the Tax Equalization and Review Commission, the Department's determination of the manufacturer's retail price is presumed correct, and the party challenging the determination shall bear the burden of proving, by a preponderance of the evidence, the correct valuation or weight.