When a motor vehicle first becomes subject to registration during the calendar year, the registration fee must be for the remainder of the year prorated on a monthly basis, one-twelfth of the annual registration fee for each calendar month or fraction thereof. Penny adjustments must be carried to the next even dollar. Temporary registrations must be issued in such manner as is prescribed by the director of the department of transportation.
N.D.C.C. § 39-04-21