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U.S. State Codes
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Nevada
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Chapter 371 - Governmental Services Tax
Chapter 371 - Governmental Services Tax
NRS 371.010 - Short title.
NRS 371.020 - Definitions.
NRS 371.030 - Basic governmental services tax: Imposition.
NRS 371.040 - Basic governmental services tax: Annual amount.
NRS 371.043 - Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is 100,000 or more but less than 700,000.
NRS 371.045 - 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.
NRS 371.047 - Supplemental governmental services tax: Use of proceeds for certain purposes related to construction of highway with limited access.
NRS 371.050 - Valuation of vehicles.
NRS 371.060 - Schedules for depreciation; minimum amount of tax.
NRS 371.070 - Reduction for initial registration of certain vehicles after beginning of period of registration.
NRS 371.080 - Reduction on cessation of exemption of certain vehicles because of change of ownership.
NRS 371.085 - Proration of tax by interstate motor carrier.
NRS 371.090 - Computation of tax and penalty.
NRS 371.100 - Exemption of certain governmental vehicles, emergency vehicles and vehicles operated with public money; exceptions.
NRS 371.101 - Exemption of vehicle registered by surviving spouse.
NRS 371.102 - Exemption of vehicle registered by person who is blind.
NRS 371.103 - Exemption of vehicle registered by veteran; transfer of exemption to veteran’s current spouse.
NRS 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.
NRS 371.104 - Exemptions for veteran with a disability and surviving spouse; transfer of exemption to veteran’s current spouse.
NRS 371.105 - Time for claiming exemption and making designation; limitation on total exemption per fiscal year.
NRS 371.106 - Owner to notify Department of cessation of exemption; penalty.
NRS 371.107 - Duties of county assessor in county whose population is 55,000 or more.
NRS 371.110 - Due date.
NRS 371.120 - Collection; issuance of receipt.
NRS 371.125 - 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.
NRS 371.130 - Delinquency.
NRS 371.140 - Penalty for delinquency; proof of nonoperation; exceptions.
NRS 371.150 - Collection of current tax; circumstances precluding imposition of penalty.
NRS 371.160 - Effect of failure of bank to pay check in payment of tax or penalty on first presentation.
NRS 371.170 - Exemption from penalty when vehicle repossessed; conditions.
NRS 371.180 - Waiver of penalties accruing before transfer of vehicle.
NRS 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.
NRS 371.200 - Notice to legal owner before sale of vehicle.
NRS 371.210 - Payment of tax, penalties and costs by legal owner before sale; return of vehicle.
NRS 371.220 - Refund of tax or penalty erroneously collected.
NRS 371.230 - Deposit of money collected to credit of Motor Vehicle Fund.