Title 32

NRS 371.043 Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is 100,000 or more but less than 700,000. 1. A board of county commissioners of a county whose population is 100,000 or more but less than 700,000 may by ordi…

NRS 371.045 Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is less than 100,000 or is 700,000 or more. 1. A board of county commissioners of a county whose population is less than 100,000 or is 700,000 or more may by …

NRS 371.047 Supplemental governmental services tax: Use of proceeds for certain purposes related to construction of highway with limited access. 1. A county may use the proceeds of the tax imposed pursuant to NRS 371.043 or 371.045, or of bonds, notes or other obligations incurre…

NRS 371.050 Valuation of vehicles. 1. Except as otherwise provided in subsections 3 and 4, valuation of vehicles must be determined by the Department upon the basis of 35 percent of the manufacturer’s suggested retail price in Nevada excluding options and extras, as of the time t…

NRS 371.060 Schedules for depreciation; minimum amount of tax. 1. Except as otherwise provided in subsection 2, subsection 2 of NRS 371.040 and NRS 482.2155, each vehicle must be depreciated by the Department for the purposes of the annual governmental services tax according to t…

NRS 371.070 Reduction for initial registration of certain vehicles after beginning of period of registration. Except as otherwise provided in subsections 2 and 3 of NRS 371.040, upon the registration for the first time in this State after the beginning of the period of registrati…

NRS 371.080 Reduction on cessation of exemption of certain vehicles because of change of ownership. If any vehicle which is registered pursuant to the provisions of NRS 706.801 to 706.861, inclusive, or has a declared gross weight in excess of 26,000 pounds, and which is exempt f…

NRS 371.085 Proration of tax by interstate motor carrier. Interstate motor carriers who register under the Interstate Highway User Fee Apportionment Act or NRS 482.482 may prorate their governmental services tax by the same percentages as those set out in subsection 2 of NRS 706.…

NRS 371.090 Computation of tax and penalty. In computing any tax or penalty imposed by the provisions of this chapter, a fraction of $1 shall be disregarded, unless it exceeds 49 cents, in which case it shall be treated as $1. Computation of any penalty shall be made from the fee…

NRS 371.100 Exemption of certain governmental vehicles, emergency vehicles and vehicles operated with public money; exceptions. 1. The governmental services tax imposed by this chapter does not apply to: (a) Vehicles owned by the United States, the State of Nevada, any political …

NRS 371.101 Exemption of vehicle registered by surviving spouse. 1. Vehicles registered by surviving spouses, not to exceed the amount of $1,000 determined valuation, are exempt from taxation, but the exemption must not be allowed to anyone but actual bona fide residents of this …

NRS 371.102 Exemption of vehicle registered by person who is blind. 1. Vehicles registered by a person who is blind, not to exceed the amount of $3,000 determined valuation, are exempt from taxation, but the exemption must not be allowed to anyone but bona fide residents of this …

NRS 371.103 Exemption of vehicle registered by veteran; transfer of exemption to veteran’s current spouse. 1. Vehicles, to the extent of $2,000 determined valuation, registered by any actual bona fide resident of the State of Nevada who: (a) Has served a minimum of 90 days on act…

NRS 371.1035 Waiver of veteran’s exemption; designation of any amount of exemption for credit to Gift Account for the Veterans Home in Southern Nevada or Gift Account for the Veterans Home in Northern Nevada. 1. Any person who qualifies for an exemption pursuant to NRS 371.103 or…

NRS 371.104 Exemptions for veteran with a disability and surviving spouse; transfer of exemption to veteran’s current spouse. 1. A bona fide resident of the State of Nevada who has incurred a permanent service-connected disability and has been honorably discharged from the Armed …

NRS 371.105 Time for claiming exemption and making designation; limitation on total exemption per fiscal year. Claims pursuant to NRS 371.101, 371.102, 371.103 or 371.104 for tax exemption on the governmental services tax and designations of any amount to be credited to the Gift …

NRS 371.106 Owner to notify Department of cessation of exemption; penalty. 1. Whenever any vehicle ceases to be exempt from taxation under NRS 371.101, 371.102, 371.103 or 371.104 because the owner no longer meets the requirements for the exemption provided in those sections, its…

NRS 371.107 Duties of county assessor in county whose population is 55,000 or more. The county assessor of each county whose population is 55,000 or more is designated as an agent to assist the Department in administering the exemptions provided in this chapter, and shall, after …

NRS 371.110 Due date. Except as otherwise provided in NRS 482.482, the governmental services tax is due on the first day of the registration year for the vehicle concerned and must be paid at the same time as, and in conjunction with, the registration or renewal of registration o…

NRS 371.120 Collection; issuance of receipt. The Department shall collect the governmental services tax and issue to each person who pays the tax a receipt that sufficiently identifies the vehicle upon which the tax is paid. (Added to NRS by 1963, 1120; A 2001, 294)

NRS 371.125 Designation of county assessor of county whose population is less than 55,000 as agent to assist in collection of tax and administration of exemptions. The county assessor of each county whose population is less than 55,000 is designated as agent to assist in the coll…

NRS 371.130 Delinquency. Whenever any vehicle is operated upon any highway of this State without the governmental services tax having first been paid as required in this chapter, the tax is delinquent. (Added to NRS by 1963, 1120; A 2001, 294)

NRS 371.140 Penalty for delinquency; proof of nonoperation; exceptions. 1. Except as otherwise provided in subsection 3 and NRS 482.209 and 482.482, if the governmental services tax for a vehicle for the next period of registration is not paid before the expiration of the current…

NRS 371.150 Collection of current tax; circumstances precluding imposition of penalty. Upon receipt of an application for renewal of registration and an affidavit of nonoperation, the Department shall collect the tax for the current registration year. No penalty shall be imposed …

NRS 371.160 Effect of failure of bank to pay check in payment of tax or penalty on first presentation. If a check in payment of a tax or penalty is not paid by the bank on which it is drawn on its first presentation, the person tendering the check remains liable for the tax, or t…

NRS 371.170 Exemption from penalty when vehicle repossessed; conditions. No penalty may be assessed for the delinquent payment of a governmental services tax if: 1. After the date the tax became due, the vehicle is repossessed on behalf of the legal owner; 2. The tax is paid with…

NRS 371.180 Waiver of penalties accruing before transfer of vehicle. If a transferee applies for a transfer of registration and it is determined by the Department that penalties for the nonpayment of the governmental services tax accrued before the transfer of the vehicle, and th…

NRS 371.190 Lien on vehicle for delinquent tax; seizure and sale of vehicle or removal of registration certificate and license plates; conduct of seizure and sale. 1. Every governmental services tax and any penalty added thereto constitute a lien upon the vehicle for which due fr…

NRS 371.200 Notice to legal owner before sale of vehicle. If the records of the Department indicate that the registered owner of a vehicle seized is not the legal owner thereof, the Department shall, before selling the vehicle, give notice to the legal owner of the vehicle. The n…

NRS 371.210 Payment of tax, penalties and costs by legal owner before sale; return of vehicle. At any time before the sale, the legal owner of the vehicle to be sold may pay the Department the full amount of the delinquent tax and penalty, plus any costs incurred by the Departmen…

NRS 371.220 Refund of tax or penalty erroneously collected. If the Department erroneously collects any governmental services tax or penalty not required to be paid under the provisions of this chapter, the amount must be refunded to the person who paid it upon application therefo…

NRS 371.230 Deposit of money collected to credit of Motor Vehicle Fund. Except as otherwise provided in NRS 371.1035, 482.180, 482.181 and 482.182, money collected by the Department for governmental services taxes and penalties pursuant to the provisions of this chapter must be d…