77-1210. Taxable tangible personal property in transit; where listed and assessed.
85 words·~1 min read·
/ne/chapter-77/77-1210A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Taxable tangible personal property in transit shall be listed and assessed in the tax district where the owner resides, but if such property is intended for a business, it shall be listed and assessed in the tax district where the property of such business is required to be listed.
Legislature has provided that situs of personal property of kind described in this section shall control over residence and domicile of owner. International Harvester Co. v. County of Douglas, 146 Neb. 555, 20 N.W.2d 620 (1945).