Neb. Rev. Stat. § 60-104

Assembled vehicle means a vehicle which was manufactured or assembled less than thirty years prior to application for a certificate of title and which is materially altered from its construction by the removal, addition, or substitution of new or used major component parts unless such major component parts were replaced under warranty by the original manufacturer of the vehicle. Its make shall be assembled, and its model year shall be the year in which the vehicle was assembled.