Provide for certain determinations relating to the avoidance of motor vehicle taxes and fees under the Motor Vehicle Registration Act

LB 1104 clarifies Nebraska's motor vehicle registration rules to prevent residents from avoiding state taxes. It creates a rebuttable presumption that vehicles stored in Nebraska for over 30 days must be registered and taxed here, based on factors like ownership ties to Nebraska (e.g., residency, insurance, or business affiliation). The bill requires the Department of Motor Vehicles or Revenue to notify residents of this presumption and allows a 30-day appeal period. If unresolved, residents must pay back taxes, fees, and a 50% late penalty. This directly affects Nebraska residents who register vehicles in other states but keep them in Nebraska for extended periods.