1. Except as otherwise provided in subsections 2 and 3, the annual amount of the basic governmental services tax throughout the State is 4 cents on each $1 of valuation of the vehicle as determined by the Department.
2. A full trailer or semitrailer registered pursuant to subsection 3 of NRS 482.483 is subject to the basic governmental services tax in the nonrefundable amount of $86 each time such a full trailer or semitrailer is registered pursuant to subsection 3 of NRS 482.483.
3. The amount of the basic governmental services tax imposed on a moped registered pursuant to NRS 482.2155 is 4 cents on each $1 of valuation of the moped as determined by the Department at the time of registration.
(Added to NRS by 1963, 1119; A 1991, 39; 2001, 290; 2013, 2863; 2015, 1769)
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