NE LB1104

Amends Nebraska's Motor Vehicle Registration Act to authorize the Department of Motor Vehicles and Department of Revenue to determine when a resident owner is avoiding motor vehicle taxes, fees, or sales/use tax by registering vehicles in another state

Creates a rebuttable presumption that vehicles stored in Nebraska for more than 30 days have situs in the state and must be registered there, with the registration period calculated from the date of title or expiration of the last registration

Establishes specific factors for determining tax avoidance, including whether the resident owns property, maintains a physical location, or files income tax returns in the state where the vehicle is registered

Requires residents found to be avoiding taxes to register the vehicle and pay all applicable taxes and fees within 30 days of notice, with a 50% late fee penalty on unpaid amounts credited to the Highway Trust Fund

Provides appeal processes through the Director of Motor Vehicles (following the Administrative Procedure Act) or Department of Revenue (under section 77-2709), with determinations becoming final if not appealed within 30 days