A resident disabled veteran who has a 100% service-connected disability as determined by the US Department of Veterans Affairs, or a resident disabled veteran who has an extra-schedular rating to include individual unemployability that brings the veteran's total disability rating to 100%.  Exemption is good for two vehicles.

An un-remarried surviving spouse who is receiving Dependency and Indemnity Compensation retains the exemption for one vehicle.

This is covered under NDCC 39-04-18 (2) (j)

Use exemption code 14 on the Application for Certificate of Title & Registration of a Vehicle (SFN 2872)