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.

NV Rev Stat § 371.190 (2019) (N/A)
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1. Every governmental services tax and any penalty added thereto constitute a lien upon the vehicle for which due from the date on which the tax becomes due.

2. The Department may collect the tax and any penalty by seizure and sale of the vehicle or, if the Department determines that it is impractical to seize and sell the vehicle, the Nevada Highway Patrol shall remove the registration certificate and license plate or plates from the vehicle and retain the certificate and plate or plates until the governmental services tax and any penalty are paid.

3. The seizure and sale must be conducted by the Department in the same manner as is provided by law for the seizure and sale of personal property for the collection of taxes due on personal property.

(Added to NRS by 1963, 1121; A 1969, 186; 2001, 295; 2005, 989)