NRS 371.010 – Short title.
This chapter may be cited as the Governmental Services Tax Law. (Added to NRS by 1963, 1118; A 2001, 289)
NRS 371.020 – Definitions.
As used in this chapter, unless the context otherwise requires: 1. “Department” means the Department of Motor Vehicles. 2. “Vehicle” means any vehicle required to be registered pursuant to the provisions of chapter 482 or 706 of NRS, except mobile homes as defined in NRS 482.067. (Added to NRS by 1963, 1118; A 1985, 1987; […]
NRS 371.030 – Basic governmental services tax: Imposition.
A basic tax for governmental services is hereby imposed for the privilege of operating any vehicle upon the public highways of this State. Such tax is imposed in lieu of all taxes based on value and levied for state or local purpose on such vehicles. (Added to NRS by 1963, 1119; A 2001, 289)
NRS 371.040 – Basic governmental services tax: Annual amount.
1. Except as otherwise provided in subsections 2 and 3, the annual amount of the basic governmental services tax throughout the State is 4 cents on each $1 of valuation of the vehicle as determined by the Department. 2. A full trailer or semitrailer registered pursuant to subsection 3 of NRS 482.483 is subject to […]
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 ordinance, but not as in a case of emergency, impose a supplemental governmental services tax of not more than 1 cent on each $1 of valuation of the vehicle for the privilege of operating […]
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 ordinance, but not as in a case of emergency, after receiving the approval of a majority of the registered voters voting on the question at a primary, general or special election, impose a […]
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 incurred to which the proceeds of those taxes are pledged to finance a project related to the construction of a highway with limited access, to: (a) Purchase residential real property which […]
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 the particular make and model for that year is first offered for sale in […]
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 the following schedule: Percentage of Age Initial Value New………………………………………………………………………………………………. 100 percent 1 year……………………………………………………………………………………………… 95 percent 2 years…………………………………………………………………………………………….. 85 percent 3 […]
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 registration of a vehicle which is registered pursuant to the provisions of NRS 706.801 to 706.861, inclusive, or which has a declared gross weight in excess […]
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 from the governmental services tax pursuant to NRS 371.100 ceases to be exempt after the beginning of the period of registration by reason of […]
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 706.841 or NRS 706.861. (Added to NRS by 1965, 978; A 1971, 722; 1987, 611; 2001, 292)
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 after the same has been computed as provided in this section. […]
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 subdivision of the State of Nevada, or any county, municipal corporation, city, unincorporated town or school district in the State of Nevada; (b) Except for vehicles used for commercial […]
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 State, and must be filed in but one county in this State to the same family. 2. For the purpose […]
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 State, and must be filed in but one county in this State on account of that person. 2. […]
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 active duty, who was assigned to active duty at some time between April 21, 1898, and June 15, 1903, or between April 6, 1917, […]
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 371.104 may, in lieu of claiming the exemption: (a) Pay to the Department all or any portion of the amount by which the tax would be reduced if the person claimed the exemption; and (b) Direct the Department to deposit that amount […]
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 Forces of the United States, or his or her surviving spouse, is entitled to a veteran’s exemption from the payment of governmental services taxes on vehicles of the following determined […]
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 Account for the Veterans Home in Southern Nevada or the Gift Account for the Veterans Home in Northern Nevada pursuant to NRS 371.1035 must be filed annually […]