Nevada Chapter 371 — Governmental Services Tax
36 sections hosted, reproduced from the official public-domain source.
- 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 371.104— 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
- 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