Nebraska legislation · 109th Legislature
Nebraska LB1104: Provide for certain determinations relating to the avoidance of motor vehicle taxes and fees under the Motor Vehicle Registration Act
Status: Failed, April 17, 2026
What the bill says
From the introduced text:
One Hundred Ninth Legislature - Second Session - 2026 Introducer's Statement of Intent LB1104 Chairperson: Senator Mike Moser Committee: Transportation and Telecommunications The following constitutes the reasons for this bill and the purposes which are sought to be accomplished thereby: The purpose of Legislative Bill 1104 is to promote fairness and uniform compliance within Nebraska's motor vehicle registration and taxation system. The bill is brought forward in response to concerns that some Nebraska residents live in Nebraska but register their vehicles in other states to avoid Nebraska motor vehicle taxes and fees. This practice shifts the tax burden onto law-abiding residents and undermines the integrity of the state's registration system. LB 1104 clarifies the authority of the Department of Motor Vehicles and the Department of Revenue to determine when a vehicle has situs in Nebraska and when a resident owner is avoiding required registration, taxes, or fees. The bill does not change existing tax rates, but it establishes clear enforcement tools, including a late fee, to address noncompliance. These provisions ensure that Nebraska's motor vehicle registration and taxation laws are enforced uniformly and that all residents pay their fair share. Principal Introducer: ________________________________ Senator Robert Dover
Sponsors
- Robert Dover (NP, 19) · primary sponsor
Latest actions
- : Provisions/portions of LB1104 amended into LB972 by AM2260
- : Indefinitely postponed
- : Notice of hearing for February 09, 2026
- : Referred to Transportation and Telecommunications Committee
- : Kauth FA763 filed
- : Date of introduction
Common questions
- What is LB1104?
- LB1104 is a bill in the Nebraska Legislature (109th Legislature): Provide for certain determinations relating to the avoidance of motor vehicle taxes and fees under the Motor Vehicle Registration Act.
- What is the status of LB1104?
- Failed as of April 17, 2026. Latest action: Provisions/portions of LB1104 amended into LB972 by AM2260 (April 17, 2026).
- Who sponsored LB1104?
- Robert Dover (NP, 19).
- Where is the official record for LB1104?
- On the Nebraska Legislature website: https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=63728
Source: official Nebraska record. Tracked by Delilah, AI for legislation across all 50 states and Congress.