Neb. Rev. Stat. § 60-3,204

The registration fee for apportionable vehicles shall be determined as follows: (1) Divide the injurisdiction distance by the total fleet distance generated during the preceding year; (2) Determine the total fees required under the laws of each jurisdiction for full registration of each apportionable vehicle at the regular annual or applicable fees or for the unexpired portion of the registration year; and (3) Multiply the sum obtained under subdivision (2) of this section by the quotient obtained under subdivision (1) of this section.