28-5436. Reduced gross weight fees; seasonal agricultural work
A. On application, a resident owner of a motor vehicle, trailer or semitrailer that is operated solely in seasonal agricultural work and that is subject to the fees prescribed by section 28-5433 may pay a reduced fee for a period of at least ninety days but less than a full year.
B. The application shall specify a number of thirty day periods. The director shall compute the reduced fee on a basis of one-twelfth of the annual fee prescribed by section 28-5433 for the motor vehicle, trailer or semitrailer multiplied by the number of thirty day periods specified in the application. The operation of the motor vehicle, trailer or semitrailer is valid for the period for which the reduced fees are paid.
C. The resident owner shall pay all other fees and taxes applicable to the motor vehicle, trailer or semitrailer in full without regard to the reduction authorized by this section.
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