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.