Nebraska lemon laws are dealt with in Nebraska Revised Statutes, Chapter 60, Article 27 (Manufacturer’s Warranty Duties), Section 60-2701 et seq. A motor vehicle is defective if it does not conform to all applicable express warranties. The prescribed time limit for manufacturer repair is the term of such express warranties or during the period of one (1) year following the date of original delivery of the motor vehicle to the consumer, whichever period expires earlier. This time limit is prescribed in Section 60-2702. During this time limit the consumer should report any nonconformity, defect, or condition to the manufacturer, its agent, or its authorized dealer. The manufacturer, its agent, or its authorized dealer should repair or correct the nonconformity, defect, or condition at no charge to the consumer, within this time period.
Certain remedies are available to the consumer if the manufacturer, its agent, or authorized dealer is unable to repair or correct any nonconformity, defect, or condition which results in significant impairment of the motor vehicle, after a reasonable number of attempts. The manufacturer should either replace the motor vehicle with a comparable motor vehicle, or accept return of the motor vehicle from the consumer and refund to the consumer. The refund includes the full purchase price and all sales taxes, license fees, and registration fees and any similar governmental charges. The consumer has the option to choose from either of the two remedies. From the full purchase price, the manufacturer can deduct a reasonable allowance for the consumer’s use of the motor vehicle. The remedies are enumerated under Section 60-2703.
R.R.S. Neb. § 60-2702
Motor vehicle not conforming to express warranties; duty to repair
If a motor vehicle does not conform to all applicable express warranties, and the consumer reports the nonconformity to the manufacturer, its agent, or its authorized dealer during the term of such express warranties or during the period of one year following the date of original delivery of the motor vehicle to a consumer, whichever is the earlier date, the manufacturer, its agent, or its authorized dealer shall make such repairs as are necessary to conform the vehicle to such express warranties, notwithstanding the fact that such repairs are made after the expiration of such term or such one-year period.
R.R.S. Neb. § 60-2703
Manufacturer’s duty to replace vehicle or refund price; when; affirmative defense
If the manufacturer, its agents, or authorized dealers are unable to conform the motor vehicle to any applicable express warranty by repairing or correcting any defect or condition which substantially impairs the use and market value of the motor vehicle to the consumer after a reasonable number of attempts, the manufacturer shall replace the motor vehicle with a comparable motor vehicle or accept return of the vehicle from the consumer and refund to the consumer the full purchase price including all sales taxes, license fees, and registration fees and any similar governmental charges, less a reasonable allowance for the consumer’s use of the vehicle. Refunds shall be made to the consumer and lienholder, if any, as their interests may appear. A reasonable allowance for use shall be that amount directly attributable to use by the consumer and any previous owner prior to his or her first report of the nonconformity to the manufacturer, agent, or dealer and during any subsequent period when the vehicle is not out of service by reason of repair. It shall be an affirmative defense to any claim under sections 60-2701 to 60-2709 (1) that an alleged nonconformity does not substantially impair such use and market value or (2) that a nonconformity is the result of abuse, neglect, or unauthorized modifications or alterations of a motor vehicle by a consumer.