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 if the Department receives the application and affidavit within 30 days after the date of the first operation of the vehicle during the current registration […]
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 tax and penalty, as if the person had not tendered the check. The Department may redeposit a check in […]
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 within 30 days after taking possession; and 3. A transfer of registration to a new owner is […]
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 owner shall immediately notify the Department of the fact. 2. If a person fails to notify the Department as required by subsection […]
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 establishing the validity of an application for an exemption, issue a certificate for use by the Department to allow a claimant the appropriate […]
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 of the vehicle. (Added to NRS by 1963, 1120; A 1989, […]
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 […]