Governmental Services Tax Law

Sections covered

• NRS 371.010Short title
• NRS 371.020Definitions
• NRS 371.030Basic governmental services tax: Imposition
• NRS 371.040Basic governmental services tax: Annual amount
• NRS 371.043Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is 100,000 or more but less than 700,000
• NRS 371.045Supplemental 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 371.047Supplemental governmental services tax: Use of proceeds for certain purposes related to construction of highway with limited access
• NRS 371.050Valuation of vehicles
• NRS 371.060Schedules for depreciation; minimum amount of tax
• NRS 371.070Reduction for initial registration of certain vehicles after beginning of period of registration
• NRS 371.080Reduction on cessation of exemption of certain vehicles because of change of ownership
• NRS 371.085Proration of tax by interstate motor carrier
• NRS 371.090Computation of tax and penalty
• NRS 371.100Exemption of certain governmental vehicles, emergency vehicles and vehicles operated with public money; exceptions
• NRS 371.101Exemption of vehicle registered by surviving spouse
• NRS 371.102Exemption of vehicle registered by person who is blind
• NRS 371.103Exemption of vehicle registered by veteran; transfer of exemption to veteran’s current spouse
• NRS 371.1035Waiver 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
• NRS 371.104Exemptions for veteran with a disability and surviving spouse; transfer of exemption to veteran’s current spouse
• NRS 371.105Time for claiming exemption and making designation; limitation on total exemption per fiscal year
• NRS 371.106Owner to notify Department of cessation of exemption; penalty
• NRS 371.107Duties of county assessor in county whose population is 55,000 or more
• NRS 371.110Due date
• NRS 371.120Collection; issuance of receipt
• NRS 371.125Designation 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 371.130Delinquency
• NRS 371.140Penalty for delinquency; proof of nonoperation; exceptions
• NRS 371.150Collection of current tax; circumstances precluding imposition of penalty
• NRS 371.160Effect of failure of bank to pay check in payment of tax or penalty on first presentation
• NRS 371.170Exemption from penalty when vehicle repossessed; conditions
• NRS 371.180Waiver of penalties accruing before transfer of vehicle
• NRS 371.190Lien on vehicle for delinquent tax; seizure and sale of vehicle or removal of registration certificate and license plates; conduct of seizure and sale
• NRS 371.200Notice to legal owner before sale of vehicle
• NRS 371.210Payment of tax, penalties and costs by legal owner before sale; return of vehicle
• NRS 371.220Refund of tax or penalty erroneously collected
• NRS 371.230Deposit of money collected to credit of Motor Vehicle Fund