The provisions of NRS 706.801 to 706.861 , inclusive, do not apply to: 1. Vehicles which are exempt from special fuel tax requirements under NRS 366.221 . 2. Vehicles having a gross vehicle weight rating or gross combined vehicle weight rating of 26,000 pounds or less unless the vehicle meets the definition of commercial motor vehicle set forth in 49 C.F.R. 350.105, and except that such vehicles are eligible for apportionment under the provisions of this chapter upon application by the operator.
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