28-5473. Highway use fee; reduction; basis;
proration; exemption
A. The highway use fee provided by this article is based on the gross weight as
declared for the gross weight fee pursuant to section 28-5433.
B. The department shall reduce the highway use fee liability for a registration
year for a fleet of vehicles proportionally registered pursuant to chapter 7, article 7
or 8 of this title by the amount of vehicle license taxes paid pursuant to section
28-5801 for the same registration year and for the same motor vehicles, trailers and
semitrailers in the fleet.
C. The department shall reduce the highway use fee prescribed in this article on a
motor vehicle not previously registered or otherwise qualified for operation in this
state by one-twelfth for each full month of the registration year that has expired.
D. An owner of a farm vehicle that is issued a farm vehicle license plate pursuant
to section 28-2514 is exempt from the highway use fee prescribed by this article.
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