PocketLaw | Nevada Revised Statutes | Governmental Services Tax

Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is 100,000 or more but less than 700,000.

Section
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.

Section
371.047

Supplemental governmental services tax: Use of proceeds for certain purposes related to construction of highway with limited access.

Section
371.050

Valuation of vehicles.

Section
371.060

Schedules for depreciation; minimum amount of tax.

Section
371.070

Reduction for initial registration of certain vehicles after beginning of period of registration.

Section
371.080

Reduction on cessation of exemption of certain vehicles because of change of ownership.

Section
371.085

Proration of tax by interstate motor carrier.

Section
371.090

Computation of tax and penalty.

Section
371.100

Exemption of certain governmental vehicles, emergency vehicles and vehicles operated with public money; exceptions.

Section
371.101

Exemption of vehicle registered by surviving spouse.

Section
371.102

Exemption of vehicle registered by person who is blind.

Section
371.103

Exemption of vehicle registered by veteran; transfer of exemption to veteran’s current spouse.

Section
371.104

Exemptions for veteran with a disability and surviving spouse; transfer of exemption to veteran’s current spouse.

Section
371.105

Time for claiming exemption and making designation; limitation on total exemption per fiscal year.

Section
371.106

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.

Section
371.130

Delinquency.

Section
371.140

Penalty for delinquency; proof of nonoperation; exceptions.

Section
371.150

Collection of current tax; circumstances precluding imposition of penalty.

Section
371.160

Effect of failure of bank to pay check in payment of tax or penalty on first presentation.

Section
371.170

Exemption from penalty when vehicle repossessed; conditions.

Section
371.180

Waiver of penalties accruing before transfer of vehicle.

Section
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.

Section
371.200

Notice to legal owner before sale of vehicle.

Section
371.210

Payment of tax, penalties and costs by legal owner before sale; return of vehicle.

Section
371.220

Refund of tax or penalty erroneously collected.

Section
371.230

Deposit of money collected to credit of Motor Vehicle Fund.

Section
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.

Governmental Services Tax

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Short title.

Definitions.

Basic governmental services tax: Imposition.

Basic governmental services tax: Annual amount.

Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is 100,000 or more but less than 700,000.

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.

Supplemental governmental services tax: Use of proceeds for certain purposes related to construction of highway with limited access.

Valuation of vehicles.

Schedules for depreciation; minimum amount of tax.

Reduction for initial registration of certain vehicles after beginning of period of registration.

Reduction on cessation of exemption of certain vehicles because of change of ownership.

Proration of tax by interstate motor carrier.

Computation of tax and penalty.

Exemption of certain governmental vehicles, emergency vehicles and vehicles operated with public money; exceptions.

Exemption of vehicle registered by surviving spouse.

Exemption of vehicle registered by person who is blind.

Exemption of vehicle registered by veteran; transfer of exemption to veteran’s current spouse.

Exemptions for veteran with a disability and surviving spouse; transfer of exemption to veteran’s current spouse.

Time for claiming exemption and making designation; limitation on total exemption per fiscal year.

Owner to notify Department of cessation of exemption; penalty.

Duties of county assessor in county whose population is 55,000 or more.

Due date.

Collection; issuance of receipt.

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.

Delinquency.

Penalty for delinquency; proof of nonoperation; exceptions.

Collection of current tax; circumstances precluding imposition of penalty.

Effect of failure of bank to pay check in payment of tax or penalty on first presentation.

Exemption from penalty when vehicle repossessed; conditions.

Waiver of penalties accruing before transfer of vehicle.

Lien on vehicle for delinquent tax; seizure and sale of vehicle or removal of registration certificate and license plates; conduct of seizure and sale.

Notice to legal owner before sale of vehicle.

Payment of tax, penalties and costs by legal owner before sale; return of vehicle.

Refund of tax or penalty erroneously collected.

Deposit of money collected to credit of Motor Vehicle Fund.

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.