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 […]
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 […]