If a transferee applies for a transfer of registration and it is determined by the Department that penalties for the nonpayment of the governmental services tax accrued before the transfer of the vehicle, and that the transferee was not cognizant of the nonpayment of the governmental services tax for the current or prior years, and the whereabouts of the transferor or record owner are unknown, the Department may waive payment of the penalties upon payment of the governmental services taxes due.
(Added to NRS by 1963, 1121; A 2001, 294)
Structure Nevada Revised Statutes
Chapter 371 - Governmental Services Tax
NRS 371.030 - Basic governmental services tax: Imposition.
NRS 371.040 - Basic governmental services tax: Annual amount.
NRS 371.050 - Valuation of vehicles.
NRS 371.060 - Schedules for depreciation; minimum amount of tax.
NRS 371.085 - Proration of tax by interstate motor carrier.
NRS 371.090 - Computation of tax and penalty.
NRS 371.101 - Exemption of vehicle registered by surviving spouse.
NRS 371.102 - Exemption of vehicle registered by person who is blind.
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 371.120 - Collection; issuance of receipt.
NRS 371.140 - Penalty for delinquency; proof of nonoperation; exceptions.
NRS 371.150 - Collection of current tax; circumstances precluding imposition of penalty.
NRS 371.170 - Exemption from penalty when vehicle repossessed; conditions.
NRS 371.180 - Waiver of penalties accruing before transfer of vehicle.
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.