AN ACT to provide an appropriation for defraying the expenses of the department of transportation; to create and enact a new subsection to section 57‑40.3‑04 of the North Dakota Century Code, relating to exemptions from motor vehicle excise tax; to amend and reenact section 24‑02‑45.1 of the North Dakota Century Code, relating to cooperative agreements with private entities for the construction of certain items on the state highway system; to provide for a contingent loan authorization; provide a contingent appropriation; to provide for transfers; to provide legislative intent; to provide an exemption; to provide for a study; to provide for a report; to provide an effective date; and to declare an emergency.