NRS 371.140 - Penalty for delinquency; proof of nonoperation; exceptions.

NV Rev Stat § 371.140 (2019) (N/A)
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1. Except as otherwise provided in subsection 3 and NRS 482.209 and 482.482, if the governmental services tax for a vehicle for the next period of registration is not paid before the expiration of the current period of registration for that vehicle, a penalty equal to 10 percent of the tax due, but not less than $6, plus the amount of the delinquent tax, must be added to the governmental services tax due for the next period of registration, unless the vehicle has not been operated on the highways since the expiration of the prior registration. The Department may retain any penalty so collected.

2. Evidence of the nonoperation of a vehicle must be made by an affidavit executed by a person having knowledge of the fact. The affidavit must accompany the application for renewal of registration.

3. The provisions of this section do not apply to vehicles registered pursuant to NRS 706.841.

(Added to NRS by 1963, 1120; A 1969, 491; 1981, 666; 1987, 1148; 1989, 1420; 2001, 294; 2011, 297)