60-380 Motor vehicle or trailer owned by dealer; presumption.

60-380. Motor vehicle or trailer owned bydealer; presumption.Any motor vehicle or trailer owned bya dealer licensed under theMotor Vehicle Industry Regulation Act and bearing other than dealerlicense plates shall be conclusively presumed not to be a part of the dealer'sinventory and not for demonstration or sale and therefor not eligible forany exemption from taxes or fees applicable to motor vehicles or trailerswith dealer license plates. SourceLaws 2005, LB 274, § 80; Laws 2010, LB816, § 9. Cross ReferencesMotor Vehicle Industry Regulation Act, see section 60-1401.