USA Statutes : nevada
Title : Title 32 - REVENUE AND TAXATION
Chapter : CHAPTER 371 - GOVERNMENTAL SERVICES TAX
This chapter may be cited as the
Governmental Services Tax Law.
(Added to NRS by 1963, 1118; A 2001, 289 )
As used in this chapter, unless the
context otherwise requires:
1. “Department” means the Department of Motor Vehicles.
2. “Vehicle” means any vehicle required to be registered pursuant
to the provisions of chapter 482 or 706
of NRS, except mobile homes as defined in NRS
482.067 .
(Added to NRS by 1963, 1118; A 1985, 1987; 2001, 2601 )
A
basic tax for governmental services is hereby imposed for the privilege
of operating any vehicle upon the public highways of this State. Such tax
is imposed in lieu of all taxes based on value and levied for state or
local purpose on such vehicles.
(Added to NRS by 1963, 1119; A 2001, 289 )
The
annual amount of the basic governmental services tax throughout the State
is 4 cents on each $1 of valuation of the vehicle as determined by the
Department.
(Added to NRS by 1963, 1119; A 1991, 39; 2001, 290 )
1. A board of county commissioners 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 supplemental governmental services tax of not more
than 1 cent on each $1 of valuation of the vehicle for the privilege of
operating upon the public streets, roads and highways of the county on
each vehicle based in the county except:
(a) A vehicle exempt from the governmental services tax pursuant to
this chapter; or
(b) A vehicle subject to NRS 706.011 to 706.861 ,
inclusive, which is engaged in interstate or intercounty operations.
2. A county may combine this question with questions submitted
pursuant to NRS 244.3351 , 278.710
or 377A.020 , or any combination thereof.
3. A special election may be held only if the board of county
commissioners determines, by a unanimous vote, that an emergency exists.
The determination made by the board is conclusive unless it is shown that
the board acted with fraud or a gross abuse of discretion. An action to
challenge the determination made by the board must be commenced within 15
days after the board’s determination is final. As used in this
subsection, “emergency” means any unexpected occurrence or combination of
occurrences which requires immediate action by the board of county
commissioners to prevent or mitigate a substantial financial loss to the
county or to enable the board to provide an essential service to the
residents of the county.
4. Collection of the tax imposed pursuant to this section must not
commence earlier than the first day of the second calendar month after
adoption of the ordinance imposing the tax.
5. Except as otherwise provided in subsection 6 and NRS 371.047
, the county shall use the proceeds of
the tax to pay the cost of:
(a) Projects related to the construction and maintenance of
sidewalks, streets, avenues, boulevards, highways and other public
rights-of-way used primarily for vehicular traffic, including, without
limitation, overpass projects, street projects or underpass projects, as
defined in NRS 244A.037 , 244A.053
and 244A.055 , respectively:
(1) Within the boundaries of the county;
(2) Within 1 mile outside the boundaries of the county if
the board of county commissioners finds that such projects outside the
boundaries of the county will facilitate transportation within the
county; or
(3) Within 30 miles outside the boundaries of the county and
the boundaries of this State, where those boundaries are coterminous, if:
(I) The projects consist of improvements to a highway
which is located wholly or partially outside the boundaries of this State
and which connects this State to an interstate highway; and
(II) The board of county commissioners finds that such
projects will provide a significant economic benefit to the county;
(b) Payment of principal and interest on notes, bonds or other
obligations incurred to fund projects described in paragraph (a); or
(c) Any combination of those uses.
6. The county may expend the proceeds of the supplemental
governmental services tax authorized by this section and NRS 371.047
, or any borrowing in anticipation of
that tax, pursuant to an interlocal agreement between the county and the
regional transportation commission of the county with respect to the
projects to be financed with the proceeds of the tax.
7. As used in this section, “based” has the meaning ascribed to it
in NRS 482.011 .
(Added to NRS by 1991, 38; A 1993, 1070, 2785, 2825; 1995, 2746;
1999, 1669 ; 2001, 290 , 1668 , 1669 )
1. A county may use the proceeds of the tax imposed pursuant to
NRS 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 shares a boundary with
a highway with limited access or a project related to the construction of
a highway with limited access, and which is adversely affected by the
highway. Not more than 1 percent of the proceeds of the tax or of any
bonds to which the proceeds of the tax are pledged may be used for this
purpose.
(b) Pay for the cost of moving persons whose primary residences are
condemned for a right-of-way for a highway with limited access and who
qualify for such payments. The board of county commissioners shall, by
ordinance, establish the qualifications for receiving payments for the
cost of moving pursuant to this paragraph.
2. A county may, in accordance with NRS 244.265 to 244.296 ,
inclusive, dispose of any residential real property purchased pursuant to
this section, and may reserve and except easements, rights or interests
related thereto, including, but not limited to:
(a) Abutter’s rights of light, view or air.
(b) Easements of access to and from abutting land.
(c) Covenants prohibiting the use of signs, structures or devices
advertising activities not conducted, services not rendered or goods not
produced or available on the real property.
3. Proceeds from the sale or lease of residential real property
acquired pursuant to this section must be used for the purposes set forth
in this section and in NRS 371.045 .
4. For the purposes of this section, residential real property is
adversely affected by a highway with limited access if the construction
or proposed use of the highway:
(a) Constitutes a taking of all or any part of the property, or
interest therein;
(b) Lowers the value of the property; or
(c) Constitutes a nuisance.
5. As used in this section:
(a) “Highway with limited access” means a divided highway for
through traffic with full control of access and with grade separations at
intersections.
(b) “Primary residence” means a dwelling, whether owned or rented
by the occupant, which is the sole principal place of residence of that
occupant.
(c) “Residential real property” means a lot or parcel of not more
than 1.5 acres upon which a single-family or multifamily dwelling is
located.
(Added to NRS by 1995, 2745; A 1997, 496; 2001, 593 )
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 Nevada.
2. If the Department is unable to determine the manufacturer’s
suggested retail price in Nevada with respect to any vehicle because the
vehicle is specially constructed, or for any other reason, the Department
shall determine the valuation upon the basis of 35 percent of the
original retail price to the original purchaser of the vehicle as
evidenced by such document or documents as the Department may require.
3. For each:
(a) Bus, truck, truck tractor or combination of vehicles having a
declared gross weight of 10,000 pounds or more; and
(b) Trailer or semitrailer having an unladen weight of 4,000 pounds
or more,
Ê the Department may use 85 percent of the original purchaser’s cost
price in lieu of the manufacturer’s suggested retail price.
4. If the Department is unable to determine the original
manufacturer’s suggested retail price in Nevada, or the original retail
price to the purchaser, the Department may determine the original value
of the vehicle on the basis of 50 cents per pound.
5. For motor carriers which register pursuant to the provisions of
the Interstate Highway User Fee Apportionment Act, the Department may
determine the original purchaser’s cost price of the vehicle on the basis
of its declared gross weight in a manner which the Department finds
appropriate and equitable.
(Added to NRS by 1963, 1119; A 1965, 978; 1977, 803; 1985, 1841;
1989, 1420)
1. Except as otherwise provided in subsection 2, each vehicle must
be depreciated by the Department for the purposes of the annual
governmental services tax according to the following schedule:
Percentage of
Age
Initial Value
New........................................................................
...................................... 100 percent
1
year.......................................................................
...................................... 85 percent
2
years......................................................................
..................................... 75 percent
3
years......................................................................
..................................... 65 percent
4
years......................................................................
..................................... 55 percent
5
years......................................................................
..................................... 45 percent
6
years......................................................................
..................................... 35 percent
7
years......................................................................
..................................... 25 percent
8
years......................................................................
..................................... 15 percent
9 years or
more.......................................................................
........................ 5 percent
2. Each bus, truck or truck tractor having a declared gross weight
of 10,000 pounds or more and each trailer or semitrailer having an
unladen weight of 4,000 pounds or more must be depreciated by the
Department for the purposes of the annual governmental services tax
according to the following schedule:
Percentage of
Age
Initial Value
New........................................................................
...................................... 100 percent
1
year.......................................................................
...................................... 75 percent
2
years......................................................................
..................................... 59 percent
3
years......................................................................
..................................... 47 percent
4
years......................................................................
..................................... 37 percent
5
years......................................................................
..................................... 28 percent
6
years......................................................................
..................................... 23 percent
7
years......................................................................
..................................... 20 percent
8
years......................................................................
..................................... 17 percent
9
years......................................................................
..................................... 15 percent
10 years or
more.......................................................................
.................... 13 percent
3. Notwithstanding any other provision of this section, the
minimum amount of the governmental services tax:
(a) On any trailer having an unladen weight of 1,000 pounds or less
is $3; and
(b) On any other vehicle is $6.
4. For the purposes of this section, a vehicle shall be deemed a
“new” vehicle if the vehicle has never been registered with the
Department and has never been registered with the appropriate agency of
any other state, the District of Columbia, any territory or possession of
the United States or any foreign state, province or country.
(Added to NRS by 1963, 1119; A 1967, 358; 1969, 185; 1971, 6; 1985,
1842; 1995, 754; 2001, 291 )
Upon the registration for the
first time in this State after the beginning of the registration year of
a vehicle which is registered pursuant to the provisions of NRS 706.801
to 706.861 , inclusive, or which has a declared gross
weight in excess of 26,000 pounds, the amount of the governmental
services tax must be reduced one-twelfth for each month which has elapsed
since the beginning of such year.
(Added to NRS by 1963, 1120; A 2001, 292 ; 2003, 3380 )
If any vehicle which is
registered pursuant to the provisions of NRS 706.801 to 706.861 ,
inclusive, or has a declared gross weight in excess of 26,000 pounds, and
which is exempt from the governmental services tax pursuant to NRS
371.100 ceases to be exempt after the
beginning of the registration year by reason of a change of ownership,
the amount of the tax must be reduced one-twelfth for each month which
has elapsed since the beginning of that year.
(Added to NRS by 1963, 1120; A 2001, 292 ; 2003, 3381 )
Interstate motor carriers who register under the Interstate Highway User
Fee Apportionment Act or NRS 482.482
may prorate their governmental services tax by the same percentages as
those set out in subsection 2 of NRS 706.841 or NRS 706.861 .
(Added to NRS by 1965, 978; A 1971, 722; 1987, 611; 2001, 292
)
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)
1. The governmental services tax imposed by this chapter does not
apply to:
(a) Vehicles owned by the United States, the State of Nevada, any
political subdivision of the State of Nevada, or any county, municipal
corporation, city, unincorporated town or school district in the State of
Nevada;
(b) Except for vehicles used for commercial purposes, vehicles
owned by the governing body of an Indian reservation or Indian colony in
this State if:
(1) The Indian tribe of the reservation or colony is
recognized by federal law; and
(2) The governing body is located on the reservation or
colony;
(c) Vehicles for whose operation money is provided by the State or
Federal Government and which are operated solely for the transportation
of or furnishing services to elderly or handicapped persons; or
(d) Emergency vehicles owned by any volunteer fire department or
volunteer ambulance service based in this State.
2. Any vehicle which ceases to be used exclusively for the purpose
for which it is exempted from the governmental services tax by this
section becomes immediately subject to that tax.
3. Except as otherwise provided in subsection 4, vehicles exempted
from the governmental services tax by this section which are leased,
loaned or otherwise made available to and used by a private person,
association or corporation in connection with a business conducted for
profit are subject to taxation in the same amount and to the same extent
as though the lessee or user were the owner of such vehicle.
4. Vehicles which are used by a private person and are dedicated
for exclusive use as part of a system which:
(a) Operates vehicles for public transportation in an urban area;
(b) Transports persons who pay the established fare; and
(c) Uses public money to operate the system or acquire new
equipment,
Ê are exempted from the governmental services tax imposed by this chapter.
(Added to NRS by 1963, 1120; A 1965, 610; 1979, 931; 1983, 1945;
1995, 2411; 2001, 292 ; 2005, 6 )
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 of this section, vehicles in which the
surviving spouse has any interest shall be deemed to belong entirely to
that surviving spouse.
3. The person claiming the exemption shall file with the
Department in the county where the exemption is claimed an affidavit
declaring his residency and that the exemption has been claimed in no
other county in this State for that year. The affidavit must be made
before the county assessor or a notary public. After the filing of the
original affidavit, the county assessor shall mail a form for renewal of
the exemption to the person each year following a year in which the
exemption was allowed for that person. The form must be designed to
facilitate its return by mail by the person claiming the exemption.
4. A surviving spouse is not entitled to the exemption provided by
this section in any fiscal year beginning after any remarriage, even if
the remarriage is later annulled.
5. Beginning with the 2005-2006 Fiscal Year, the monetary amount
in subsection 1 must be adjusted for each fiscal year by adding to each
amount the product of the amount multiplied by the percentage increase in
the Consumer Price Index (All Items) from December 2003 to the December
preceding the fiscal year for which the adjustment is calculated.
(Added to NRS by 1977, 1489; A 1989, 716; 1999, 2775 ; 2001, 1557 ; 2003, 2773 )
1. Vehicles registered by a blind person, 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
the same blind person.
2. The person claiming the exemption must file with the county
assessor of the county where the exemption is claimed an affidavit
declaring that he is an actual bona fide resident of the State of Nevada,
that he is a blind person and that the exemption is claimed in no other
county in this State. The affidavit must be made before the county
assessor or a notary public. After the filing of the original affidavit,
the county assessor shall mail a form for renewal of the exemption to the
person each year following a year in which the exemption was allowed for
that person. The form must be designed to facilitate its return by mail
by the person claiming the exemption.
3. Upon first claiming the exemption in a county, the claimant
shall furnish to the county assessor a certificate of a physician
licensed under the laws of this State setting forth that he has examined
the claimant and has found him to be a blind person.
4. Beginning with the 2005-2006 Fiscal Year, the monetary amount
in subsection 1 must be adjusted for each fiscal year by adding to each
amount the product of the amount multiplied by the percentage increase in
the Consumer Price Index (All Items) from December 2003 to the December
preceding the fiscal year for which the adjustment is calculated.
5. As used in this section, “blind person” includes any person
whose visual acuity with correcting lenses does not exceed 20/200 in the
better eye, or whose vision in the better eye is restricted to a field
which subtends an angle of not greater than 20°.
(Added to NRS by 1977, 1489; A 1989, 717; 1995, 1088; 1999, 2775
; 2003, 2774 )
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, and November 11, 1918, or between
December 7, 1941, and December 31, 1946, or between June 25, 1950, and
May 7, 1975, or between September 26, 1982, and December 1, 1987, or
between October 23, 1983, and November 21, 1983, or between December 20,
1989, and January 31, 1990, or between August 2, 1990, and April 11,
1991, or between December 5, 1992, and March 31, 1994, or between
November 20, 1995, and December 20, 1996;
(b) Has served a minimum of 90 continuous days on active duty none
of which was for training purposes, who was assigned to active duty at
some time between January 1, 1961, and May 7, 1975;
(c) Has served on active duty in connection with carrying out the
authorization granted to the President of the United States in Public Law
102-1; or
(d) Has served on active duty in connection with a campaign or
expedition for service in which a medal has been authorized by the
government of the United States, regardless of the number of days served
on active duty,
Ê and who received, upon severance from service, an honorable discharge
or certificate of satisfactory service from the Armed Forces of the
United States, or who, having so served, is still serving in the Armed
Forces of the United States, is exempt from taxation.
2. For the purpose of this section, the first $2,000 determined
valuation of vehicles in which such a person has any interest shall be
deemed to belong to that person.
3. A person claiming the exemption shall file annually with the
Department in the county where the exemption is claimed an affidavit
declaring that he is an actual bona fide resident of the State of Nevada
who meets all the other requirements of subsection 1 and that the
exemption is claimed in no other county in this State. The affidavit must
be made before the county assessor or a notary public. After the filing
of the original affidavit, the county assessor shall mail a form for:
(a) The renewal of the exemption; and
(b) The designation of any amount to be credited to the Gift
Account for Veterans’ Homes established pursuant to NRS 417.145 ,
Ê to the person each year following a year in which the exemption was
allowed for that person. The form must be designed to facilitate its
return by mail by the person claiming the exemption.
4. Persons in actual military service are exempt during the period
of such service from filing annual affidavits of exemption and the
Department shall grant exemptions to those persons on the basis of the
original affidavits filed. In the case of any person who has entered the
military service without having previously made and filed an affidavit of
exemption, the affidavit may be filed in his behalf during the period of
such service by any person having knowledge of the facts.
5. Before allowing any veteran’s exemption pursuant to the
provisions of this chapter, the Department shall require proof of status
of the veteran, and for that purpose shall require production of an
honorable discharge or certificate of satisfactory service or a certified
copy thereof, or such other proof of status as may be necessary.
6. If any person files a false affidavit or produces false proof
to the Department, and as a result of the false affidavit or false proof
a tax exemption is allowed to a person not entitled to the exemption, he
is guilty of a gross misdemeanor.
7. Beginning with the 2005-2006 Fiscal Year, the monetary amounts
in subsections 1 and 2 must be adjusted for each fiscal year by adding to
each amount the product of the amount multiplied by the percentage
increase in the Consumer Price Index (All Items) from December 2003 to
the December preceding the fiscal year for which the adjustment is
calculated.
(Added to NRS by 1977, 1489; A 1987, 1528; 1989, 717; 1991, 1926;
1995, 2298; 1999, 2776 ; 2001, 1529 , 1530 ; 2003, 2774 , 2776 )
1. Any person who qualifies for an exemption pursuant to NRS
371.103 or 371.104 may, in lieu of claiming his exemption:
(a) Pay to the Department all or any portion of the amount by which
the tax would be reduced if he claimed his exemption; and
(b) Direct the Department to deposit that amount for credit to the
Gift Account for Veterans’ Homes established pursuant to NRS 417.145
.
2. Any person who wishes to waive his exemption pursuant to this
section shall designate the amount to be credited to the Account on a
form provided by the Department.
3. The Department shall deposit any money received pursuant to
this section with the State Treasurer for credit to the Gift Account for
Veterans’ Homes established pursuant to NRS 417.145 . The State Treasurer shall not accept more
than a total of $2,000,000 for credit to the Account pursuant to this
section and NRS 361.0905 during any
fiscal year.
(Added to NRS by 1995, 2297; A 2001, 1531 , 1532 ; 2003, 2777 )
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 surviving spouse, is
entitled to a veteran’s exemption from the payment of governmental
services taxes on vehicles of the following determined valuations:
(a) If he has a disability of 100 percent, the first $20,000 of
determined valuation.
(b) If he has a disability of 80 to 99 percent, inclusive, the
first $15,000 of determined valuation.
(c) If he has a disability of 60 to 79 percent, inclusive, the
first $10,000 of determined valuation.
2. For the purpose of this section, the first $20,000 of
determined valuation of vehicles in which an applicant has any interest,
shall be deemed to belong entirely to that person.
3. A person claiming the exemption shall file annually with the
Department in the county where the exemption is claimed an affidavit
declaring that he is a bona fide resident of the State of Nevada who
meets all the other requirements of subsection 1 and that the exemption
is claimed in no other county within this State. After the filing of the
original affidavit, the county assessor shall mail a form for:
(a) The renewal of the exemption; and
(b) The designation of any amount to be credited to the Gift
Account for Veterans’ Homes established pursuant to NRS 417.145 ,
Ê to the person each year following a year in which the exemption was
allowed for that person. The form must be designed to facilitate its
return by mail by the person claiming the exemption.
4. Before allowing any exemption pursuant to the provisions of
this section, the Department shall require proof of the applicant’s
status, and for that purpose shall require production of:
(a) A certificate from the Department of Veterans Affairs that the
veteran has incurred a permanent service-connected disability, which
shows the percentage of that disability; and
(b) Any one of the following:
(1) An honorable discharge;
(2) A certificate of satisfactory service; or
(3) A certified copy of either of these documents.
5. A surviving spouse claiming an exemption pursuant to this
section must file with the Department in the county where the exemption
is claimed an affidavit declaring that:
(a) The surviving spouse was married to and living with the
disabled veteran for the 5 years preceding his death;
(b) The disabled veteran was eligible for the exemption at the time
of his death; and
(c) The surviving spouse has not remarried.
Ê The affidavit required by this subsection is in addition to the
certification required pursuant to subsections 3 and 4. After the filing
of the original affidavit required by this subsection, the county
assessor shall mail a form for renewal of the exemption to the person
each year following a year in which the exemption was allowed for that
person. The form must be designed to facilitate its return by mail by the
person claiming the exemption.
6. If a tax exemption is allowed under this section, the claimant
is not entitled to an exemption under NRS 371.103 .
7. If any person makes a false affidavit or produces false proof
to the Department, and as a result of the false affidavit or false proof
the person is allowed a tax exemption to which he is not entitled, he is
guilty of a gross misdemeanor.
8. Beginning with the 2005-2006 Fiscal Year, the monetary amounts
in subsections 1 and 2 must be adjusted for each fiscal year by adding to
each amount the product of the amount multiplied by the percentage
increase in the Consumer Price Index (All Items) from December 2003 to
the December preceding the fiscal year for which the adjustment is
calculated.
(Added to NRS by 1977, 1490; A 1979, 1302; 1981, 1566; 1989, 718;
1995, 1089; 2001, 292 , 1532 , 1533 ; 2003, 2778 , 2779 )
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 Veterans’ Homes pursuant to NRS 371.1035 must be filed annually at any time on or
before the date when payment of the tax is due. All exemptions provided
for in this section must not be in an amount which gives the taxpayer a
total exemption greater than that to which he is entitled during any
fiscal year.
(Added to NRS by 1977, 1491; A 1995, 2299; 2001, 293 ; 2003, 2780 )
1. Whenever any vehicle ceases to be exempt from taxation under
NRS 371.101 , 371.102 , 371.103 or
371.104 because the owner no longer
meets the requirements for the exemption provided in those sections, its
owner shall immediately notify the Department of the fact.
2. If a person fails to notify the Department as required by
subsection 1 and as a result of such failure is allowed a tax exemption
to which he is not entitled, there shall be added to and collected with
the tax otherwise due a penalty equal to double the amount of the tax. If
the person’s failure is fraudulent and results in his receiving a tax
exemption to which he is not entitled, the person is also guilty of a
gross misdemeanor.
(Added to NRS by 1977, 1491)
The county assessor of each county whose population
is 50,000 or more is designated as an agent to assist the Department in
administering the exemptions provided in this chapter, and shall, after
establishing the validity of an application for an exemption, issue a
certificate for use by the Department to allow a claimant the appropriate
exemption on his vehicle.
(Added to NRS by 1977, 1491; A 1979, 541; 1981, 244; 1989, 1922;
2001, 1986 )
Except as otherwise provided in NRS 482.482
, the governmental services tax is due
on the first day of the registration year for the vehicle concerned and
must be paid at the same time as, and in conjunction with, the
registration or renewal of registration of the vehicle.
(Added to NRS by 1963, 1120; A 1989, 1420; 2001, 294 )
The Department shall
collect the governmental services tax and issue to each person who pays
the tax a receipt that sufficiently identifies the vehicle upon which the
tax is paid.
(Added to NRS by 1963, 1120; A 2001, 294 )
The county assessor of each county
whose population is less than 50,000 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 by 1977, 1491; A 1979, 541; 1981, 244; 1989, 1922;
2001, 1986 )
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 )
1. Except as otherwise provided in subsection 3 and NRS 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 than $6, plus
the amount of the delinquent tax, must be added to the governmental
services tax due for the next period of registration, unless the vehicle
has not been operated on the highways since the expiration of the prior
registration. The Department may retain any penalty so collected.
2. Evidence of the nonoperation of a vehicle must be made by an
affidavit executed by a person having knowledge of the fact. The
affidavit must accompany the application for renewal of registration.
3. The provisions of this section do not apply to vehicles
registered pursuant to NRS 706.841 .
(Added to NRS by 1963, 1120; A 1969, 491; 1981, 666; 1987, 1148;
1989, 1420; 2001, 294 )
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 year.
(Added to NRS by 1963, 1120)
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 he had not tendered the check. The Department
may redeposit a check in payment of a tax, or tax and penalty, a second
time without assessing additional penalties.
(Added to NRS by 1963, 1120)
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 applied for during
that time.
(Added to NRS by 1963, 1121; A 2001, 294 )
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 )
1. Every governmental services tax and any penalty added thereto
constitute a lien upon the vehicle for which due from the date on which
the tax becomes due.
2. The Department may collect the tax and any penalty by seizure
and sale of the vehicle or, if the Department determines that it is
impractical to seize and sell the vehicle, the Nevada Highway Patrol
shall remove the registration certificate and license plate or plates
from the vehicle and retain the certificate and plate or plates until the
governmental services tax and any penalty are paid.
3. The seizure and sale must be conducted by the Department in the
same manner as is provided by law for the seizure and sale of personal
property for the collection of taxes due on personal property.
(Added to NRS by 1963, 1121; A 1969, 186; 2001, 295 ; 2005, 989 )
If the
records of the Department indicate that the registered owner of a vehicle
seized is not the legal owner thereof, the Department shall, before
selling the vehicle, give notice to the legal owner of the vehicle. The
notice shall be given by registered or certified mail addressed to the
legal owner at his last known address as shown by the records of the
Department at least 10 days prior to the sale.
(Added to NRS by 1963, 1121; A 1969, 95)
At any time before the sale, the legal
owner of the vehicle to be sold may pay the Department the full amount of
the delinquent tax and penalty, plus any costs incurred by the Department
in arranging for the sale. In this event the sale shall not be held, and
the Department shall return the vehicle seized to the person entitled to
its possession.
(Added to NRS by 1963, 1121)
If
the Department erroneously collects any governmental services tax or
penalty not required to be paid under the provisions of this chapter, the
amount must be refunded to the person who paid it upon application
therefor within 3 years after the date of the payment.
(Added to NRS by 1963, 1121; A 2001, 295 )
Except as otherwise provided in NRS 371.1035 , 482.180 or
482.181 , money collected by the
Department for governmental services taxes and penalties pursuant to the
provisions of this chapter must be deposited with the State Treasurer to
the credit of the Motor Vehicle Fund.
(Added to NRS by 1963, 1121; A 1975, 213; 1995, 2299; 1997, 3288;
2001, 295 ; 2001 Special Session, 140 , 159 )
