There is hereby imposed a solid waste management fee of twenty - five cents per tire, not to exceed one dollar per vehicle on each motor vehicle registered and licensed in this state. Before any vehicle is registered as a commercial or noncommercial motor vehicle pursuant to chapter 32-5 or 32-9 , the county treasurer shall collect the solid waste management fee; and before any vehicle is registered as a commercial motor vehicle pursuant to chapter 32-10 , the secretary of revenue shall collect the solid waste management fee.
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