Taxable tangible personal property in transit shall be listed and assessed in the tax district where the owner resides, but if such property is intended for a business, it shall be listed and assessed in the tax district where the property of such business is required to be listed.
Taxable tangible personal property in transit; where listed and assessed.
Neb. Rev. Stat. § 77-1210 — under REVENUE AND TAXATION.
Neb. Rev. Stat. § 77-1210