State Tax Day - Current, S.14, Nebraska—Sales and Use Tax: Department of Motor Vehicles and Department of Revenue Authorized to Determine Vehicle Owner's Tax Liability, (Apr 23, 2026)

Upon examination of certain factors, the Nebraska Department of Motor Vehicles or the Department of Revenue are authorized to determine that a resident owner of a motor vehicle or trailer is avoiding the payment of motor vehicle tax, motor vehicle fees, registration fees, or sales and use tax. These departments may also make the determination that a motor vehicle or trailer has been kept for more than thirty days in Nebraska and has situs in the state. If either department makes these determinations, the vehicle or trailer owner will be notified that they must register the vehicle or trailer and pay any required taxes or fees no later than thirty days after delivery of the notice. If the required payments are not made, the vehicle or trailer owner will be assessed a late fee of fifty percent of the unpaid taxes and fees.

L.B. 972, Laws 2026, effective three calendar months after adjournment