Nebraska Revised Statute 60-388
Collection of taxes and fees required.
No county treasurer shall receive or accept an application or registration fee or issue any registration certificate for any motor vehicle or trailer without collection of the taxes and the fees imposed in sections 60-3,185, 60-3,190, and 77-2703 and any other applicable taxes and fees upon such motor vehicle or trailer. If applicable, the applicant shall furnish proof of payment, in the form prescribed by the director as directed by the United States Secretary of the Treasury, of the federal heavy vehicle use tax imposed by the Internal Revenue Code, 26 U.S.C. 4481.
Cited in connection with separate listing and assessing of motor vehicles. Peterson v. Hancock, 166 Neb. 637, 90 N.W.2d 298 (1958).