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.
NRS 371.180
Waiver of penalties accruing before transfer of vehicle
Known as the Governmental Services Tax Law
The act spans §§ 371–371 (36 sections).
(Added to NRS by 1963, 1121; A 2001, 294)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.