28-926. New motor vehicles; reflectors
A. Except as provided in subsection B of this section, a new motor vehicle sold and operated on a highway, other than a truck tractor, shall carry on the rear, either as a part of the tail lamps or separately, either:
1. Two red reflectors that comply with this section.
2. If it is a motorcycle or a motor driven cycle, at least one reflector that complies with this section.
B. A vehicle of the type provided in section 28-929 shall be equipped with reflectors as required in that section.
C. A reflector shall be mounted on the vehicle at a height of not less than twenty inches nor more than sixty inches measured as provided in section 28-923, subsection B and shall be of such size and characteristics and so mounted as to be visible at night from all distances within three hundred feet to fifty feet from the vehicle when directly in front of lawful upper beams of head lamps, except that visibility from a greater distance is required of reflectors on certain types of vehicles.