Nebraska Attorney General Reports August 21, 1981 (Opinion No. (1981))

REQUESTED BY: Donald L. Wagner Does exempt well-boring apparatus continue to qualify for the exemption provided under subsection (1) of Neb.Rev.Stat. § 60-301 (Supp. 1980), even when such apparatus sometimes transports or is capable of transporting machinery or equipment which is not for hire and used exclusively for well-boring purposes?