28-2204. Department as registering officer; vehicle license tax distribution; definition
A. Except as provided in section 28-5101, the department is the registering officer for the initial application for registration and subsequent renewal application of fleet registrants. In the application for registration the applicant shall group vehicles by county of domicile.
B. The director shall distribute the vehicle license tax based on the county of domicile using the distribution formula prescribed in section 28-5808.
C. For the purposes of this section, " domicile" means the place from which a vehicle is most commonly dispatched or controlled.