28-5853
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28-5853. Motor carrier fee exemptions A. The fee imposed by section 28-5852 does not apply to either: 1. A school bus. 2. A motor vehicle that is used in the production of: (a) Motion pictures, including films to be shown in theaters and on television. (b) Industrial, training and educational films. (c) Commercials for television. (d) Video discs. (e) Videotapes. B. The department shall establish administrative procedures for determining which motor vehicles are eligible for the exemptions provided in this section. |