60-130. Situs, defined.
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/ne/chapter-60/60-130A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Situs means the tax district where a vehicle is stored and kept for the greater portion of the calendar year. For a vehicle used or owned by a student, the situs is at the place of residence of the student if different from the place at which he or she is attending school.