28-404

28-404. Interstate agreements; fee and tax
exemptions

The director may enter into agreements with other states on behalf of this state
relating to the partial or total exemption from payment of lieu taxes, gross weight fees
or use fees, and the partial or total exemption from payment of registration fees of
vehicles registered and licensed in a state adjoining this state if the vehicles are used
in this state within twenty-five miles of the border and if the owner and vehicles are
domiciled in the adjoining state but within twenty-five miles of the border of this
state.