251 Neb. Admin. Code, ch. 4, § 004
Upon deletion of an active vehicle, and filing an affidavit with or returning credentials to the Division, the registrant may apply for a refund of the registration fee based upon the number of unexpired months remaining in the registration year for that unit.
For any fees paid under section 60-305.16 for permanent plates when such motor vehicle is transferred or lost within the same month as acquired, no refund shall be allowed for such month.
A refund may be in the form of a credit against any registration fees that have been incurred or are, at the time of the refund, being incurred by the registered motor vehicle owner.
The registrant may file an application with the Division to delete a registered motor vehicle because the vehicle is disabled and has been removed from service. The registrant may, by returning the registration certificate or certificates and such other evidence of registration used by the Division, or if the credentials are unavailable the registrant may file an affidavit as provided in 003.04 above to receive a credit for the portion of the registration fee deposited in the Highway Trust Fund based upon the number of unexpired months remaining in the registration year. No credit shall be allowed for any fees paid under section 60-305.16. When such motor vehicle is removed from service within the same month in which it was registered, no credit shall be allowed for such month. Such credit may be applied against registration fees for new or replacement vehicles incurred within one (1) year after cancellation of registration of the motor vehicle for which the credit was allowed.
When any deleted vehicle is reregistered within the same registration year in which its registration has been canceled, the fee shall be that portion of the registration fee provided to be deposited in the Highway Trust Fund for the remainder of the registration year.
251 Neb. Admin. Code, ch. 4, § 004