28-5734. Interstate user license
requirement


A. Except as provided in section 28-5739, it is unlawful for a person to act as an
interstate user without being licensed as an interstate user. Unless otherwise specified,
a person who violates this subsection is subject to the penalties prescribed in section
28-5921.


B. A person who is an interstate user shall obtain a use fuel license in the name
of the motor vehicle registrant, except that:


1. At the rental company's option, a rental company receiving approval for
consolidated tax filing from the director may be the licensee in lieu of the vehicle
registrant.


2. If the registrant leases the motor vehicle to a lessee who is licensed as an
interstate user and there is a written agreement so providing, the registrant may permit
the lessee to include the vehicle under the lessee's license for purposes of this
article. A written lease agreement shall specify which party to the lease agreement is
responsible for obtaining the interstate user license.