142. Owners of the following road vehicles are exempted from the payment of the fees provided for in the first paragraph of section 31.1 of the Highway Safety Code (chapter C-24.2), on condition that the vehicles are not operated on a highway:1° discarded vehicles;
2° vehicles taken back from its long-term lesses by the lessor;
3° vehicles acquired through repossession;
4° vehicles acquired by an insurer from his policyholder following a declaration of total loss or the theft of such vehicles;
5° vehicles in the possession of a bankruptcy trustee.