Nev. Rev. Stat. ch. 371 – Governmental Services Tax | Midpage

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Nevada Revised Statutes

Chapter 371

Nev. Rev. Stat. ch. 371

Governmental Services Tax

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