28-5802. Vehicle license tax exemption;
veterans


A. Notwithstanding section 28-5801, the registering officer shall not collect a
vehicle license tax or registration fee from:


1. A veteran residing in this state for a vehicle or any replacement of the vehicle
acquired by financial aid from the veterans' administration pursuant to P.L. 79-663,
85-56, 85-857, 90-77, 91-666 and 93-538; 38 United States Code sections 1901 through
1988.


2. A veteran for a personally owned vehicle or a veteran and another party owning a
vehicle if the veteran is certified by the veterans' administration to be one hundred per
cent disabled and drawing compensation on that basis. The exemption provided by this
paragraph applies to a surviving spouse of the disabled veteran until the surviving
spouse's remarriage or death.


B. On initial registration of a vehicle a veteran claiming an exemption under this
section shall present satisfactory proof of the veterans' administration financial aid or
government compensation and certificate on determination of one hundred per cent
disability, as applicable. The veteran may claim and be granted an exemption and the
surviving spouse may renew the registration pursuant to the terms of the exemption
provided to the veteran for only one vehicle or any replacement of the vehicle owned by
the veteran or the surviving spouse until the surviving spouse's remarriage or death.