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 […]
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 371.101 – 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 […]