ANDERSON EXCAVATING CO. v. Neth

751 N.W.2d 595 (2008)

275 Neb. 986

ANDERSON EXCAVATING CO., Appellant,

v.

Beverly NETH, Director, Department of Motor Vehicles, State of Nebraska, Appellee.

No. S-07-539.

Supreme Court of Nebraska.

June 27, 2008.

Timothy L. Moll and Sara S. Pillen, of Rembolt Ludtke, L.L.P., Lincoln, for appellant.

Jon Bruning, Attorney General, and L. Jay Bartel, for appellee.

WRIGHT, CONNOLLY, GERRARD, STEPHAN, and MILLER-LERMAN, JJ.

CONNOLLY, J.

I. SUMMARY

Anderson Excavating Co. (Anderson) is licensed under the International Fuel Tax Agreement (IFTA) and registered under the International Registration Plan (IRP).…