Section 28-5473 - Highway use fee; reduction; basis; proration; exemptionA. 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.