60-349 Situs, defined.
60-349. Situs, defined.Situs means the tax district where the motor vehicle or trailer is stored and kept for the greater portion of the calendar year. For a motor vehicle or trailer 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. SourceLaws 2005, LB 274, § 49.