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.
NRS 371.030
Basic governmental services tax: Imposition
Known as the Governmental Services Tax Law
The act spans §§ 371–371 (36 sections).
(Added to NRS by 1963, 1119; A 2001, 289)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.