Provide for certain determinations relating to the avoidance of motor vehicle taxes and fees under the Moto...
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LB 1104 — Provide for certain determinations relating to the avoidance of motor vehicle taxes and fees under the Motor Vehicle Registration Act
Last action — Indefinitely postponed
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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2In Committee
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3Passed Legislature
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4To Executive
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5Enacted
This bill is in committee in the Legislature. Introduced January 16, 2026. It must pass committee before a floor vote.
Next likely step: a committee vote, then a floor vote in the Legislature.
Prognosis
Where this bill stands today.
Odds of enactment
LowHow often bills like it became law.
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In Committee
Current position in the legislative process.
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1 sponsor
1 primary, 0 co-sponsors signed on.
Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.
Bill Text
- Introduced View text Current pdf
AI-generated reading aid from the bill's amendatory text — verify against the official bill.
The bill expands the powers of the Department of Motor Vehicles and Department of Revenue to determine tax avoidance regarding motor vehicle registration and establishes procedures for notification and appeal.
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60-362
The Department of Motor Vehicles or the Department of Revenue may make a determination that a resident owner of a motor vehicle or trailer is avoiding any motor vehicle tax, motor vehicle fee, registration fee, or sales or use tax.
It authorizes departments to determine if a resident is avoiding vehicle taxes.
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60-362
Such determination may be made based on any of the following factors: (a) The resident owner does not own property in another state where the motor vehicle or trailer has been registered; (b) The resident owner does not maintain a physical location in another state where the motor vehicle or trailer has been registered; or (c) The resident owner has not filed a state income tax return in another state where the motor vehicle or trailer has been registered.
It specifies criteria under which the departments can assess tax avoidance.
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60-362
If the Department of Motor Vehicles or the Department of Revenue makes the determinations described in subsections (2) and (3) of this section, there is a rebuttable presumption that: (a) The Nebraska resident is the actual owner of the motor vehicle or trailer; (b) The Nebraska resident is required to register the motor vehicle or trailer in this state and is liable for all motor vehicle taxes, motor vehicle fees, and registration fees that are required under the Motor Vehicle Registration Act; and (c) The purchase of the motor vehicle or trailer is subject to sales or use tax under section 77-2703.
It creates a rebuttable presumption about ownership and tax liability when the departments make certain determinations.
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60-362
If the Department of Motor Vehicles or the Department of Revenue makes the determinations described in subsections (2) and (3) of this section, the Nebraska resident who is presumed to be the owner of the motor vehicle or trailer must be notified.
It establishes a notification process for residents regarding registration requirements and tax obligations.
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60-362
If the Nebraska resident does not pay the taxes and fees required, they shall be assessed a late fee of fifty percent of the unpaid taxes and fees.
It introduces a new penalty for late payment of motor vehicle taxes and fees.
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60-362
A violation of this section is subject to the penalty provided under sections 60-3,164 and 60-3,170.
It clarifies that violations related to registration are also subject to existing penalties under other sections.
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60-3,164
Any person who operates or parks a motor vehicle or who tows or parks a trailer on any highway, which motor vehicle or trailer has not been registered as required by section 60-362, shall be subject to the penalty.
It reaffirms that unregistered vehicles are subject to penalties.
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60-3,164
A person who parks a motor vehicle or tows a trailer on any highway, which motor vehicle or trailer has been properly registered in this state but such registration has expired, shall not be in violation of this section or section 60-362 or subject to the penalty provided in sections 60-362 and section 60-3,170, unless thirty days have passed from the expiration of the prior registration.
It provides a grace period for expired registrations before penalties apply.
Action History
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Indefinitely postponed
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Provisions/portions of LB1104 amended into LB972 by AM2260
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Notice of hearing for February 09, 2026
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Referred to Transportation and Telecommunications Committee
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Kauth FA763 filed
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Date of introduction
Sponsors
- Robert Dover · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 48 not signed on
Sponsors (1)
Co-sponsors (0)
None.
Not signed on (48)
48 members have not signed on to this bill.
Show all 48 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- Who sponsors LB 1104?
- LB 1104 is sponsored by Robert Dover.
- What is the current status of LB 1104?
- This bill is in committee in the Legislature. Introduced January 16, 2026. It must pass committee before a floor vote.
- Where can I track LB 1104?
- Track LB 1104 free on One Click Politics — get push/email alerts when it moves.
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