251 Neb. Admin. Code, ch. 4, § 003
Any vehicle not deleted shall be considered an active vehicle. A registrant of an active vehicle shall be responsible for deletion of any of the registrant's active vehicles which are subject to a transfer of ownership or for any active vehicle for which the registrant has lost possession. The registrant shall:
Apply to the Division to delete the active vehicle, and
Return the cab card and permanent plate/s for the unit to the Division of Motor Carriers.
The effective date of the deletion of the active vehicle shall be the date of receipt of the deletion by the Department unless the registrant is also applying credit to the registration of a new vehicle, and temporary authority is issued for the new vehicle, then the effective date shall be the date of the temporary authority.
If a registrant is unable to return the cab card or permanent plates for an active vehicle because such credentials have been lost, stolen or destroyed, the registrant shall complete an affidavit which shall be filed with the Division to delete the active vehicle. An affidavit for lost, destroyed or stolen credentials appears as Attachment I of these rules and regulations.
As an alternative to returning a permanent plate to the Division for a deleted active vehicle, the registrant may destroy the permanent plate and file an affidavit (Attachment I) with the Department pursuant to 003.04 that the registrant has destroyed the plate and removed the plate from circulation.
251 Neb. Admin. Code, ch. 4, § 003