Current through September 17, 2024
010.01
Situations in Which
a Refund May Be Appropriate.
010.01A Upon the transfer of title ownership
of any motor vehicle; or
010.01B
Upon a change in the tax situs of a motor vehicle to a location outside of this
state; or
010.01C Upon a trade-in
or surrender of a motor vehicle under a lease; or
010.01D Whenever a type or class of motor
vehicle previously taxed and registered is subsequently declared by legislative
act or court decision to be illegal or ineligible to be operated on the public
roads and no longer subject to registration fees and motor vehicle fees and
taxes; or
010.01E In case of loss
of possession because of fire, theft, dismantlement, or junking; or
010.01F When a salvage branded certificate of
title is issued.
010.02
Date of Event.
The date of the event shall be:
010.02A In the case of a transfer or loss,
the date of the transfer or loss;
010.02B In the case of a change in the situs,
the date of registration in another state;
010.02C In the case of a trade-in or
surrender under a lease, the date of trade-in or surrender;
010.02D In the case of a legislative act, the
effective date of the act; and
010.02E In case of a court decision, the date
the decision is rendered.
010.02F
In case of a salvage branded certificate of title, the date when the motor
vehicle or trailer was damaged and became unavailable for service.
010.03
Refund.
The fee and tax shall be credited or refunded for the number of
unexpired months remaining in the registration period from the date of
event.
010.03A
Exception to Refund - Same Calendar
Month. When the motor vehicle is transferred, the situs is
changed, the motor vehicle is traded in or surrendered under a lease, a
legislative act is enacted, or a court decision is rendered within the same
calendar month in which the motor vehicle is acquired, no credit or refund of
the fee and tax shall be allowed for that month.
010.04 Two Dollar ($2) Minimum
No tax or fee refund of less than two dollars ($2) shall be
paid.
010.05
Refund Procedures.
010.05A
Credited Toward
Owed Fees and Taxes.
010.05A1 If the transferor or lessee acquires
another motor vehicle at the time of the transfer, trade-in, or surrender, the
transferor or lessee shall have the credit provided for in this section applied
toward payment of the motor vehicle fees and taxes then owing.
010.05A2
Direct Refund.
If the transferor or lessee does not acquire another motor
vehicle at the time of the transfer, trade-in, or surrender, he or she shall
file a claim for refund with the county treasurer upon a form prescribed by the
Department.
010.05B
Period for Refund Claim. The transferor,
owner, lessee, or last registered owner shall make a claim for credit or refund
of the fee and tax for the unexpired months in the registration period within
60 days from the date of event, except that a refund for a salvage title must
be claimed within 60 days from the date of settlement with an insurance
company, or will forfeit his or her right to the refund.
010.05C
County Treasurer
Makes Refund. The county treasurer shall refund the motor
vehicle fee from motor vehicle fees which have not been transferred to the
State Treasurer. The county treasurer shall refund the tax from undistributed
motor vehicle taxes of the taxing unit where the tax money was originally
distributed.
010.06
Refunds for Nonresidents.
A nonresident owner registered pursuant to Neb. Rev.
Stat.
§
60-366
may receive from the county treasurer a refund of 50 percent of the original
license fee, motor vehicle tax imposed in Neb. Rev.
Stat.
§
60-3,185,
and motor vehicle fee imposed in Neb. Rev. Stat.
§
60-3,190,
if he or she applies within 90 days of his or her original registration date,
and surrenders the registration certificate and license plates which were
assigned to him or her.
