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 that the transferee was not cognizant of the nonpayment of the governmental services tax for the current or prior years, and […]
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 from the date on which the tax becomes due. 2. The Department may collect the tax and any penalty by seizure and sale of the vehicle or, if the Department determines that it is impractical to […]
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 notice shall be given by registered or certified mail addressed to the legal owner at his or […]
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 Department in arranging for the sale. In this event the sale shall not be held, and the Department shall return the […]
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 therefor within 3 years after the date of the payment. (Added to NRS by 1963, 1121; A 2001, 295)
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 deposited with the State Treasurer to the credit of the Motor Vehicle Fund. (Added to NRS by 1963, 1121; A 1975, 213; 1995, 2299; […]
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 collection of the tax required to be levied under this chapter. The county assessor of each county is designated as agent to assist the Department in administering the exemptions provided in this chapter. (Added to […]
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 period of registration for that vehicle, a penalty equal to 10 percent of the tax due, but not less […]