28-2321. Registration requirement for nonresident's vehicle
A. Except as otherwise provided in this article, every foreign motor vehicle owned by a nonresident and operated in this state shall be registered and licensed in the same manner as a motor vehicle that has not been registered or licensed if the motor vehicle is operated in this state either:
1. For the transportation of passengers or property for compensation.
2. In the business of a nonresident carried on in this state.
3. For the transportation of property.
4. In the furtherance of a commercial enterprise and is a passenger-carrying motor vehicle designed to seat twelve or more persons.
B. The director shall deposit, pursuant to sections 35-146 and 35-147, fees collected pursuant to this section at ports of entry on the border between this state and Mexico in the safety enforcement and transportation infrastructure fund established by section 28-6547.
C. Sections 28-2322, 28-2323 and 28-2324 and this section do not apply to:
1. A foreign motor vehicle that is owned by a nonresident and that would be exempt from payment of gross weight fees under section 28-5432 if the motor vehicle were owned by a resident of this state.
2. A foreign motor vehicle that is owned by a nonresident and operated in this state for the transportation of property in the furtherance of a commercial enterprise and that is either:
(a) Commonly referred to as a passenger car or station wagon.
(b) Commonly known and referred to by manufacturer's rating as a three-quarter ton or less pickup truck or three-quarter ton or less van.