{"data":{"id":"us-ne/neb.-rev.-stat.-60-130","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 60-130","heading":"Neb. Rev. Stat. § 60-130","body":"Situs means the tax district where a vehicle is stored and kept for the greater portion of the calendar year. For a vehicle 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.","path":["NE Code","Chapter 60"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=60-130","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:21Z","sha256":"e441ecf129c550cee4f14eec515b613d50c55f53cb2277dcdd23bbd088215115","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-60-129","next":"us-ne/neb.-rev.-stat.-60-1301"},"notice":"GroundRules: Original legal text. Not legal advice."}