Nevada Revised Statutes
Chapter 371 - Governmental Services Tax

NRS 371.010 - Short title. - This chapter may be cited as the Governmental Services Tax...

NRS 371.020 - Definitions. - As used in this chapter, unless the context otherwise requires:...

NRS 371.030 - Basic governmental services tax: Imposition. - A basic tax for governmental services is hereby imposed for...

NRS 371.040 - Basic governmental services tax: Annual amount. - 1. Except as otherwise provided in subsections 2 and 3,...

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...

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...

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...

NRS 371.050 - Valuation of vehicles. - 1. Except as otherwise provided in subsections 3 and 4,...

NRS 371.060 - Schedules for depreciation; minimum amount of tax. - 1. Except as otherwise provided in subsection 2, subsection 2...

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 371.080 - Reduction on cessation of exemption of certain vehicles because of change of ownership. - If any vehicle which is registered pursuant to the provisions...

NRS 371.085 - Proration of tax by interstate motor carrier. - Interstate motor carriers who register under the Interstate Highway User...

NRS 371.090 - Computation of tax and penalty. - In computing any tax or penalty imposed by the provisions...

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...

NRS 371.101 - Exemption of vehicle registered by surviving spouse. - 1. Vehicles registered by surviving spouses, not to exceed the...

NRS 371.102 - Exemption of vehicle registered by person who is blind. - 1. Vehicles registered by a person who is blind, not...

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...

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 371.104 - 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...

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...

NRS 371.106 - Owner to notify Department of cessation of exemption; penalty. - 1. Whenever any vehicle ceases to be exempt from taxation...

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...

NRS 371.110 - Due date. - Except as otherwise provided in NRS 482.482, the governmental services...

NRS 371.120 - Collection; issuance of receipt. - The Department shall collect the governmental services tax and issue...

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...

NRS 371.130 - Delinquency. - Whenever any vehicle is operated upon any highway of this...

NRS 371.140 - Penalty for delinquency; proof of nonoperation; exceptions. - 1. Except as otherwise provided in subsection 3 and NRS...

NRS 371.150 - Collection of current tax; circumstances precluding imposition of penalty. - Upon receipt of an application for renewal of registration and...

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...

NRS 371.170 - Exemption from penalty when vehicle repossessed; conditions. - No penalty may be assessed for the delinquent payment of...

NRS 371.180 - Waiver of penalties accruing before transfer of vehicle. - If a transferee applies for a transfer of registration 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...

NRS 371.200 - Notice to legal owner before sale of vehicle. - If the records of the Department indicate that the registered...

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...

NRS 371.220 - Refund of tax or penalty erroneously collected. - If the Department erroneously collects any governmental services tax or...

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...