Nevada Revised Statutes
Chapter 371 - Governmental Services Tax
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.
(Added to NRS by 1963, 1120)

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Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 371 - Governmental Services Tax

NRS 371.010 - Short title.

NRS 371.020 - Definitions.

NRS 371.030 - Basic governmental services tax: Imposition.

NRS 371.040 - Basic governmental services tax: Annual amount.

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.

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.

NRS 371.047 - Supplemental governmental services tax: Use of proceeds for certain purposes related to construction of highway with limited access.

NRS 371.050 - Valuation of vehicles.

NRS 371.060 - Schedules for depreciation; minimum amount of tax.

NRS 371.070 - Reduction for initial registration of certain vehicles after beginning of period of registration.

NRS 371.080 - Reduction on cessation of exemption of certain vehicles because of change of ownership.

NRS 371.085 - Proration of tax by interstate motor carrier.

NRS 371.090 - Computation of tax and penalty.

NRS 371.100 - Exemption of certain governmental vehicles, emergency vehicles and vehicles operated with public money; exceptions.

NRS 371.101 - Exemption of vehicle registered by surviving spouse.

NRS 371.102 - Exemption of vehicle registered by person who is blind.

NRS 371.103 - Exemption of vehicle registered by veteran; transfer of exemption to veteran’s current spouse.

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.

NRS 371.104 - Exemptions for veteran with a disability and surviving spouse; transfer of exemption to veteran’s current spouse.

NRS 371.105 - Time for claiming exemption and making designation; limitation on total exemption per fiscal year.

NRS 371.106 - Owner to notify Department of cessation of exemption; penalty.

NRS 371.107 - Duties of county assessor in county whose population is 55,000 or more.

NRS 371.110 - Due date.

NRS 371.120 - Collection; issuance of receipt.

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.

NRS 371.130 - Delinquency.

NRS 371.140 - Penalty for delinquency; proof of nonoperation; exceptions.

NRS 371.150 - Collection of current tax; circumstances precluding imposition of penalty.

NRS 371.160 - Effect of failure of bank to pay check in payment of tax or penalty on first presentation.

NRS 371.170 - Exemption from penalty when vehicle repossessed; conditions.

NRS 371.180 - Waiver of penalties accruing before transfer of vehicle.

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.

NRS 371.200 - Notice to legal owner before sale of vehicle.

NRS 371.210 - Payment of tax, penalties and costs by legal owner before sale; return of vehicle.

NRS 371.220 - Refund of tax or penalty erroneously collected.

NRS 371.230 - Deposit of money collected to credit of Motor Vehicle Fund.