Section 28-2323 - Exemptions from fees; special registration permitA. An owner of a foreign motor vehicle that is registered and licensed in a state adjoining this state is not required to pay the gross weight fees prescribed in section 28-5433 if all of the following conditions exist: 1. The owner and motor vehicle are domiciled within twenty-five miles of the border of this state.2. The motor vehicle is used in this state within twenty-five miles of the border.3. The state in which the owner resides and in which the motor vehicle is registered exempts from payment of weight fees like motor vehicles from this state.B. An owner who seeks partial or total exemption as provided in subsection A of this section shall apply to the department for a special registration permit. The department shall issue the permit to the vehicle owner if:1. The department is satisfied that the owner is entitled to an exemption from gross weight fees.2. The owner pays the portion of fees that are not exempt.3. The owner signs an affidavit stating that when operated in this state the motor vehicle will be operated within the prescribed border zone and other information related to the permit as prescribed by the department.C. The permit issued under this section shall be distinctive in form and shall include all of the following: 1. The date the permit is issued.2. A brief description of the motor vehicle.3. A statement that the owner has registered the motor vehicle.D. An owner of a foreign motor vehicle that is registered and licensed in a state adjoining this state and that is exempt from total or partial payment of lieu taxes or use fees and total or partial payment of registration fees pursuant to an agreement authorized by section 28-404 is not required to pay that portion of the exempted fees and taxes pursuant to the agreement.