28-5734. Interstate user license requirement
A. Except as provided in section 28-5739, it is unlawful for a person to act as an interstate user without being licensed as an interstate user. Unless otherwise specified, a person who violates this subsection is subject to the penalties prescribed in section 28-5921.
B. A person who is an interstate user shall obtain a use fuel license in the name of the motor vehicle registrant, except that:
1. At the rental company's option, a rental company receiving approval for consolidated tax filing from the director may be the licensee in lieu of the vehicle registrant.
2. If the registrant leases the motor vehicle to a lessee who is licensed as an interstate user and there is a written agreement so providing, the registrant may permit the lessee to include the vehicle under the lessee's license for purposes of this article. A written lease agreement shall specify which party to the lease agreement is responsible for obtaining the interstate user license.