2005 Nevada Revised Statutes - Chapter 371 — Governmental Services Tax

CHAPTER 371 - GOVERNMENTAL SERVICES TAX

NRS 371.010 Shorttitle.

NRS 371.020 Definitions.

NRS 371.030 Impositionof basic governmental services tax.

NRS 371.040 Annualamount of basic governmental services tax.

NRS 371.045 Optionalimposition of supplemental governmental services tax: Procedure; rate; collection;use of proceeds.

NRS 371.047 Useof proceeds of supplemental governmental services tax for certain purposesrelated to construction of highway with limited access.

NRS 371.050 Valuationof vehicles.

NRS 371.060 Schedulesfor depreciation; minimum amount of tax.

NRS 371.070 Reductionfor initial registration of certain vehicles after beginning of registrationyear.

NRS 371.080 Reductionon cessation of exemption of certain vehicles because of change of ownership.

NRS 371.085 Prorationof tax by interstate motor carrier.

NRS 371.090 Computationof tax and penalty.

NRS 371.100 Exemptionof certain governmental vehicles, emergency vehicles and vehicles operated forelderly or handicapped persons; exceptions.

NRS 371.101 Exemptionof vehicle registered by surviving spouse.

NRS 371.102 Exemptionof vehicle registered by blind person.

NRS 371.103 Exemptionof vehicle registered by veteran.

NRS 371.1035 Waiverof veterans exemption; designation of any amount of exemption for credit toGift Account for Veterans Homes.

NRS 371.104 Exemptionsfor disabled veteran and surviving spouse.

NRS 371.105 Timefor claiming exemption and making designation; limitation on total exemptionper fiscal year.

NRS 371.106 Ownerto notify Department of cessation of exemption; penalty.

NRS 371.107 Dutiesof county assessor in county whose population is 50,000 or more.

NRS 371.110 Duedate.

NRS 371.120 Collection;issuance of receipt.

NRS 371.125 Designationof county assessor of county whose population is less than 50,000 as agent toassist in collection of tax and administration of exemptions.

NRS 371.130 Delinquency.

NRS 371.140 Penaltyfor delinquency; proof of nonoperation; exceptions.

NRS 371.150 Collectionof current tax; circumstances precluding imposition of penalty.

NRS 371.160 Effectof failure of bank to pay check in payment of tax or penalty on firstpresentation.

NRS 371.170 Exemptionfrom penalty when vehicle repossessed; conditions.

NRS 371.180 Waiverof penalties accruing before transfer of vehicle.

NRS 371.190 Lienon vehicle for delinquent tax; seizure and sale of vehicle or removal ofregistration certificate and license plates; conduct of seizure and sale.

NRS 371.200 Noticeto legal owner before sale of vehicle.

NRS 371.210 Paymentof tax, penalties and costs by legal owner before sale; return of vehicle.

NRS 371.220 Refundof tax or penalty erroneously collected.

NRS 371.230 Depositof money collected to credit of Motor Vehicle Fund.

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NRS 371.010 Shorttitle. This chapter may be cited as theGovernmental Services Tax Law.

(Added to NRS by 1963, 1118; A 2001, 289)

NRS 371.020 Definitions. As used in this chapter, unless the context otherwiserequires:

1. Department means the Department of MotorVehicles.

2. Vehicle means any vehicle required to beregistered pursuant to the provisions of chapter482 or 706 of NRS, except mobile homes asdefined in NRS 482.067.

(Added to NRS by 1963, 1118; A 1985, 1987; 2001, 2601)

NRS 371.030 Impositionof basic governmental services tax. A basictax for governmental services is hereby imposed for the privilege of operatingany vehicle upon the public highways of this State. Such tax is imposed in lieuof all taxes based on value and levied for state or local purpose on suchvehicles.

(Added to NRS by 1963, 1119; A 2001, 289)

NRS 371.040 Annualamount of basic governmental services tax. Theannual amount of the basic governmental services tax throughout the State is 4cents on each $1 of valuation of the vehicle as determined by the Department.

(Added to NRS by 1963, 1119; A 1991, 39; 2001, 290)

NRS 371.045 Optionalimposition of supplemental governmental services tax: Procedure; rate;collection; use of proceeds.

1. A board of county commissioners may by ordinance,but not as in a case of emergency, after receiving the approval of a majorityof the registered voters voting on the question at a primary, general orspecial election, impose a supplemental governmental services tax of not morethan 1 cent on each $1 of valuation of the vehicle for the privilege ofoperating upon the public streets, roads and highways of the county on eachvehicle based in the county except:

(a) A vehicle exempt from the governmental services taxpursuant to this chapter; or

(b) A vehicle subject to NRS 706.011 to 706.861, inclusive, which is engaged ininterstate or intercounty operations.

2. A county may combine this question with questionssubmitted pursuant to NRS 244.3351, 278.710 or 377A.020, or any combination thereof.

3. A special election may be held only if the board ofcounty commissioners determines, by a unanimous vote, that an emergency exists.The determination made by the board is conclusive unless it is shown that theboard acted with fraud or a gross abuse of discretion. An action to challengethe determination made by the board must be commenced within 15 days after theboards determination is final. As used in this subsection, emergency meansany unexpected occurrence or combination of occurrences which requiresimmediate action by the board of county commissioners to prevent or mitigate asubstantial financial loss to the county or to enable the board to provide anessential service to the residents of the county.

4. Collection of the tax imposed pursuant to thissection must not commence earlier than the first day of the second calendarmonth after adoption of the ordinance imposing the tax.

5. Except as otherwise provided in subsection 6 and NRS 371.047, the county shall use theproceeds of the tax to pay the cost of:

(a) Projects related to the construction andmaintenance of sidewalks, streets, avenues, boulevards, highways and otherpublic rights-of-way used primarily for vehicular traffic, including, withoutlimitation, overpass projects, street projects or underpass projects, asdefined in NRS 244A.037, 244A.053 and 244A.055, respectively:

(1) Within the boundaries of the county;

(2) Within1 mile outside the boundaries of the county if the board of countycommissioners finds that such projects outside the boundaries of the countywill facilitate transportation within the county; or

(3) Within30 miles outside the boundaries of the county and the boundaries of this State,where those boundaries are coterminous, if:

(I)The projects consist of improvements to a highway which is located wholly orpartially outside the boundaries of this State and which connects this State toan interstate highway; and

(II) The board of county commissionersfinds that such projects will provide a significant economic benefit to thecounty;

(b) Payment of principal and interest on notes, bondsor other obligations incurred to fund projects described in paragraph (a); or

(c) Any combination of those uses.

6. The county may expend the proceeds of thesupplemental governmental services tax authorized by this section and NRS 371.047, or any borrowing in anticipationof that tax, pursuant to an interlocal agreement between the county and theregional transportation commission of the county with respect to the projectsto be financed with the proceeds of the tax.

7. As used in this section, based has the meaningascribed to it in NRS 482.011.

(Added to NRS by 1991, 38; A 1993, 1070, 2785, 2825;1995, 2746; 1999,1669; 2001, 290,1668, 1669)

NRS 371.047 Useof proceeds of supplemental governmental services tax for certain purposesrelated to construction of highway with limited access.

1. A county may use the proceeds of the tax imposedpursuant to NRS 371.045, or of bonds,notes or other obligations incurred to which the proceeds of those taxes arepledged to finance a project related to the construction of a highway withlimited access, to:

(a) Purchase residential real property which shares aboundary with a highway with limited access or a project related to theconstruction of a highway with limited access, and which is adversely affectedby the highway. Not more than 1 percent of the proceeds of the tax or of anybonds to which the proceeds of the tax are pledged may be used for thispurpose.

(b) Pay for the cost of moving persons whose primaryresidences are condemned for a right-of-way for a highway with limited accessand who qualify for such payments. The board of county commissioners shall, byordinance, establish the qualifications for receiving payments for the cost ofmoving pursuant to this paragraph.

2. A county may, in accordance with NRS 244.265 to 244.296, inclusive, dispose of anyresidential real property purchased pursuant to this section, and may reserveand except easements, rights or interests related thereto, including, but notlimited to:

(a) Abutters rights of light, view or air.

(b) Easements of access to and from abutting land.

(c) Covenants prohibiting the use of signs, structuresor devices advertising activities not conducted, services not rendered or goodsnot produced or available on the real property.

3. Proceeds from the sale or lease of residential realproperty acquired pursuant to this section must be used for the purposes setforth in this section and in NRS 371.045.

4. For the purposes of this section, residential realproperty is adversely affected by a highway with limited access if theconstruction or proposed use of the highway:

(a) Constitutes a taking of all or any part of theproperty, or interest therein;

(b) Lowers the value of the property; or

(c) Constitutes a nuisance.

5. As used in this section:

(a) Highway with limited access means a dividedhighway for through traffic with full control of access and with gradeseparations at intersections.

(b) Primary residence means a dwelling, whether ownedor rented by the occupant, which is the sole principal place of residence ofthat occupant.

(c) Residential real property means a lot or parcelof not more than 1.5 acres upon which a single-family or multifamily dwellingis located.

(Added to NRS by 1995, 2745; A 1997, 496; 2001, 593)

NRS 371.050 Valuationof vehicles.

1. Except as otherwise provided in subsections 3 and4, valuation of vehicles must be determined by the Department upon the basis of35 percent of the manufacturers suggested retail price in Nevada excludingoptions and extras, as of the time the particular make and model for that yearis first offered for sale in Nevada.

2. If the Department is unable to determine themanufacturers suggested retail price in Nevada with respect to any vehiclebecause the vehicle is specially constructed, or for any other reason, theDepartment shall determine the valuation upon the basis of 35 percent of theoriginal retail price to the original purchaser of the vehicle as evidenced bysuch document or documents as the Department may require.

3. For each:

(a) Bus, truck, truck tractor or combination ofvehicles having a declared gross weight of 10,000 pounds or more; and

(b) Trailer or semitrailer having an unladen weight of4,000 pounds or more,

theDepartment may use 85 percent of the original purchasers cost price in lieu ofthe manufacturers suggested retail price.

4. If the Department is unable to determine theoriginal manufacturers suggested retail price in Nevada, or the originalretail price to the purchaser, the Department may determine the original valueof the vehicle on the basis of 50 cents per pound.

5. For motor carriers which register pursuant to theprovisions of the Interstate Highway User Fee Apportionment Act, the Departmentmay determine the original purchasers cost price of the vehicle on the basisof its declared gross weight in a manner which the Department finds appropriateand equitable.

(Added to NRS by 1963, 1119; A 1965, 978; 1977, 803;1985, 1841; 1989, 1420)

NRS 371.060 Schedulesfor depreciation; minimum amount of tax.

1. Except as otherwise provided in subsection 2, eachvehicle must be depreciated by the Department for the purposes of the annualgovernmental services tax according to the following schedule:

Percentageof

Age InitialValue

 

New.............................................................................................................. 100percent

1 year............................................................................................................. 85percent

2 years........................................................................................................... 75percent

3 years........................................................................................................... 65percent

4 years........................................................................................................... 55percent

5 years........................................................................................................... 45percent

6 years........................................................................................................... 35percent

7 years........................................................................................................... 25percent

8 years........................................................................................................... 15percent

9 years or more............................................................................................... 5percent

 

2. Each bus, truck or truck tractor having a declaredgross weight of 10,000 pounds or more and each trailer or semitrailer having anunladen weight of 4,000 pounds or more must be depreciated by the Departmentfor the purposes of the annual governmental services tax according to thefollowing schedule:

Percentageof

Age InitialValue

 

New.............................................................................................................. 100percent

1 year............................................................................................................. 75percent

2 years........................................................................................................... 59percent

3 years........................................................................................................... 47percent

4 years........................................................................................................... 37percent

5 years........................................................................................................... 28percent

6 years........................................................................................................... 23percent

7 years........................................................................................................... 20percent

8 years........................................................................................................... 17percent

9 years........................................................................................................... 15percent

10 years or more........................................................................................... 13percent

 

3. Notwithstanding any other provision of thissection, the minimum amount of the governmental services tax:

(a) On any trailer having an unladen weight of 1,000pounds or less is $3; and

(b) On any other vehicle is $6.

4. For the purposes of this section, a vehicle shallbe deemed a new vehicle if the vehicle has never been registered with theDepartment and has never been registered with the appropriate agency of anyother state, the District of Columbia, any territory or possession of theUnited States or any foreign state, province or country.

(Added to NRS by 1963, 1119; A 1967, 358; 1969, 185;1971, 6; 1985, 1842; 1995, 754; 2001, 291)

NRS 371.070 Reductionfor initial registration of certain vehicles after beginning of registrationyear. Upon the registration for the first timein this State after the beginning of the registration year of a vehicle whichis registered pursuant to the provisions of NRS706.801 to 706.861, inclusive, orwhich has a declared gross weight in excess of 26,000 pounds, the amount of thegovernmental services tax must be reduced one-twelfth for each month which haselapsed since the beginning of such year.

(Added to NRS by 1963, 1120; A 2001, 292; 2003, 3380)

NRS 371.080 Reductionon cessation of exemption of certain vehicles because of change of ownership. If any vehicle which is registered pursuant to theprovisions of NRS 706.801 to 706.861, inclusive, or has a declared grossweight in excess of 26,000 pounds, and which is exempt from the governmentalservices tax pursuant to NRS 371.100ceases to be exempt after the beginning of the registration year by reason of achange of ownership, the amount of the tax must be reduced one-twelfth for eachmonth which has elapsed since the beginning of that year.

(Added to NRS by 1963, 1120; A 2001, 292; 2003, 3381)

NRS 371.085 Prorationof tax by interstate motor carrier. Interstatemotor carriers who register under the Interstate Highway User Fee ApportionmentAct or NRS 482.482 may prorate theirgovernmental services tax by the same percentages as those set out insubsection 2 of NRS 706.841 or NRS 706.861.

(Added to NRS by 1965, 978; A 1971, 722; 1987, 611; 2001, 292)

NRS 371.090 Computationof tax and penalty. In computing any tax orpenalty imposed by the provisions of this chapter, a fraction of $1 shall bedisregarded, unless it exceeds 49 cents, in which case it shall be treated as$1. Computation of any penalty shall be made from the fee after the same hasbeen computed as provided in this section.

(Added to NRS by 1963, 1120)

NRS 371.100 Exemptionof certain governmental vehicles, emergency vehicles and vehicles operated forelderly or handicapped persons; exceptions.

1. The governmental services tax imposed by thischapter does not apply to:

(a) Vehicles owned by the United States, the State ofNevada, any political subdivision of the State of Nevada, or any county,municipal corporation, city, unincorporated town or school district in theState of Nevada;

(b) Except for vehicles used for commercial purposes,vehicles owned by the governing body of an Indian reservation or Indian colonyin this State if:

(1) The Indian tribe of the reservation orcolony is recognized by federal law; and

(2) The governing body is located on thereservation or colony;

(c) Vehicles for whose operation money is provided bythe State or Federal Government and which are operated solely for thetransportation of or furnishing services to elderly or handicapped persons; or

(d) Emergency vehicles owned by any volunteer firedepartment or volunteer ambulance service based in this State.

2. Any vehicle which ceases to be used exclusively forthe purpose for which it is exempted from the governmental services tax by thissection becomes immediately subject to that tax.

3. Except as otherwise provided in subsection 4,vehicles exempted from the governmental services tax by this section which areleased, loaned or otherwise made available to and used by a private person,association or corporation in connection with a business conducted for profitare subject to taxation in the same amount and to the same extent as though thelessee or user were the owner of such vehicle.

4. Vehicles which are used by a private person and arededicated for exclusive use as part of a system which:

(a) Operates vehicles for public transportation in anurban area;

(b) Transports persons who pay the established fare;and

(c) Uses public money to operate the system or acquirenew equipment,

are exemptedfrom the governmental services tax imposed by this chapter.

(Added to NRS by 1963, 1120; A 1965, 610; 1979, 931;1983, 1945; 1995, 2411; 2001,292; 2005, 6)

NRS 371.101 Exemptionof vehicle registered by surviving spouse.

1. Vehicles registered by surviving spouses, not toexceed the amount of $1,000 determined valuation, are exempt from taxation, butthe exemption must not be allowed to anyone but actual bona fide residents ofthis State, and must be filed in but one county in this State to the samefamily.

2. For the purpose of this section, vehicles in whichthe surviving spouse has any interest shall be deemed to belong entirely tothat surviving spouse.

3. The person claiming the exemption shall file withthe Department in the county where the exemption is claimed an affidavitdeclaring his residency and that the exemption has been claimed in no othercounty in this State for that year. The affidavit must be made before thecounty assessor or a notary public. After the filing of the original affidavit,the county assessor shall mail a form for renewal of the exemption to theperson each year following a year in which the exemption was allowed for thatperson. The form must be designed to facilitate its return by mail by theperson claiming the exemption.

4. A surviving spouse is not entitled to the exemptionprovided by this section in any fiscal year beginning after any remarriage,even if the remarriage is later annulled.

5. Beginning with the 2005-2006 Fiscal Year, themonetary amount in subsection 1 must be adjusted for each fiscal year by addingto each amount the product of the amount multiplied by the percentage increasein the Consumer Price Index (All Items) from December 2003 to the Decemberpreceding the fiscal year for which the adjustment is calculated.

(Added to NRS by 1977, 1489; A 1989, 716; 1999, 2775; 2001, 1557; 2003, 2773)

NRS 371.102 Exemptionof vehicle registered by blind person.

1. Vehicles registered by a blind person, not toexceed the amount of $3,000 determined valuation, are exempt from taxation, butthe exemption must not be allowed to anyone but bona fide residents of thisState, and must be filed in but one county in this State on account of the sameblind person.

2. The person claiming the exemption must file withthe county assessor of the county where the exemption is claimed an affidavitdeclaring that he is an actual bona fide resident of the State of Nevada, thathe is a blind person and that the exemption is claimed in no other county inthis State. The affidavit must be made before the county assessor or a notarypublic. After the filing of the original affidavit, the county assessor shallmail a form for renewal of the exemption to the person each year following ayear in which the exemption was allowed for that person. The form must bedesigned to facilitate its return by mail by the person claiming the exemption.

3. Upon first claiming the exemption in a county, theclaimant shall furnish to the county assessor a certificate of a physicianlicensed under the laws of this State setting forth that he has examined theclaimant and has found him to be a blind person.

4. Beginning with the 2005-2006 Fiscal Year, themonetary amount in subsection 1 must be adjusted for each fiscal year by addingto each amount the product of the amount multiplied by the percentage increasein the Consumer Price Index (All Items) from December 2003 to the Decemberpreceding the fiscal year for which the adjustment is calculated.

5. As used in this section, blind person includesany person whose visual acuity with correcting lenses does not exceed 20/200 inthe better eye, or whose vision in the better eye is restricted to a fieldwhich subtends an angle of not greater than 20.

(Added to NRS by 1977, 1489; A 1989, 717; 1995, 1088;1999, 2775; 2003, 2774)

NRS 371.103 Exemptionof vehicle registered by veteran.

1. Vehicles, to the extent of $2,000 determinedvaluation, registered by any actual bona fide resident of the State of Nevadawho:

(a) Has served a minimum of 90 days on active duty, whowas assigned to active duty at some time between April 21, 1898, and June 15,1903, or between April 6, 1917, and November 11, 1918, or between December 7,1941, and December 31, 1946, or between June 25, 1950, and May 7, 1975, orbetween September 26, 1982, and December 1, 1987, or between October 23, 1983,and November 21, 1983, or between December 20, 1989, and January 31, 1990, orbetween August 2, 1990, and April 11, 1991, or between December 5, 1992, andMarch 31, 1994, or between November 20, 1995, and December 20, 1996;

(b) Has served a minimum of 90 continuous days onactive duty none of which was for training purposes, who was assigned to activeduty at some time between January 1, 1961, and May 7, 1975;

(c) Has served on active duty in connection with carryingout the authorization granted to the President of the United States in PublicLaw 102-1; or

(d) Has served on active duty in connection with acampaign or expedition for service in which a medal has been authorized by thegovernment of the United States, regardless of the number of days served onactive duty,

and whoreceived, upon severance from service, an honorable discharge or certificate ofsatisfactory service from the Armed Forces of the United States, or who, havingso served, is still serving in the Armed Forces of the United States, is exemptfrom taxation.

2. For the purpose of this section, the first $2,000determined valuation of vehicles in which such a person has any interest shallbe deemed to belong to that person.

3. A person claiming the exemption shall file annuallywith the Department in the county where the exemption is claimed an affidavitdeclaring that he is an actual bona fide resident of the State of Nevada whomeets all the other requirements of subsection 1 and that the exemption isclaimed in no other county in this State. The affidavit must be made before thecounty assessor or a notary public. After the filing of the original affidavit,the county assessor shall mail a form for:

(a) The renewal of the exemption; and

(b) The designation of any amount to be credited to theGift Account for Veterans Homes established pursuant to NRS 417.145,

to theperson each year following a year in which the exemption was allowed for thatperson. The form must be designed to facilitate its return by mail by theperson claiming the exemption.

4. Persons in actual military service are exemptduring the period of such service from filing annual affidavits of exemptionand the Department shall grant exemptions to those persons on the basis of theoriginal affidavits filed. In the case of any person who has entered themilitary service without having previously made and filed an affidavit ofexemption, the affidavit may be filed in his behalf during the period of suchservice by any person having knowledge of the facts.

5. Before allowing any veterans exemption pursuant tothe provisions of this chapter, the Department shall require proof of status ofthe veteran, and for that purpose shall require production of an honorabledischarge or certificate of satisfactory service or a certified copy thereof,or such other proof of status as may be necessary.

6. If anyperson files a false affidavit or produces false proof to the Department, andas a result of the false affidavit or false proof a tax exemption is allowed toa person not entitled to the exemption, he is guilty of a gross misdemeanor.

7. Beginning with the 2005-2006 Fiscal Year, themonetary amounts in subsections 1 and 2 must be adjusted for each fiscal yearby adding to each amount the product of the amount multiplied by the percentageincrease in the Consumer Price Index (All Items) from December 2003 to theDecember preceding the fiscal year for which the adjustment is calculated.

(Added to NRS by 1977, 1489; A 1987, 1528; 1989, 717;1991, 1926; 1995, 2298; 1999, 2776; 2001, 1529, 1530; 2003, 2774, 2776)

NRS 371.1035 Waiverof veterans exemption; designation of any amount of exemption for credit toGift Account for Veterans Homes.

1. Any person who qualifies for an exemption pursuantto NRS 371.103 or 371.104 may, in lieu of claiming hisexemption:

(a) Pay to the Department all or any portion of theamount by which the tax would be reduced if he claimed his exemption; and

(b) Direct the Department to deposit that amount forcredit to the Gift Account for Veterans Homes established pursuant to NRS 417.145.

2. Any person who wishes to waive his exemptionpursuant to this section shall designate the amount to be credited to theAccount on a form provided by the Department.

3. The Department shall deposit any money receivedpursuant to this section with the State Treasurer for credit to the GiftAccount for Veterans Homes established pursuant to NRS 417.145. The State Treasurer shall notaccept more than a total of $2,000,000 for credit to the Account pursuant tothis section and NRS 361.0905 duringany fiscal year.

(Added to NRS by 1995, 2297; A 2001, 1531, 1532; 2003, 2777)

NRS 371.104 Exemptionsfor disabled veteran and surviving spouse.

1. A bona fide resident of the State of Nevada who hasincurred a permanent service-connected disability and has been honorablydischarged from the Armed Forces of the United States, or his surviving spouse,is entitled to a veterans exemption from the payment of governmental servicestaxes on vehicles of the following determined valuations:

(a) If he has a disability of 100 percent, the first$20,000 of determined valuation.

(b) If he has a disability of 80 to 99 percent,inclusive, the first $15,000 of determined valuation.

(c) If he has a disability of 60 to 79 percent,inclusive, the first $10,000 of determined valuation.

2. For the purpose of this section, the first $20,000of determined valuation of vehicles in which an applicant has any interest,shall be deemed to belong entirely to that person.

3. A person claiming the exemption shall file annuallywith the Department in the county where the exemption is claimed an affidavitdeclaring that he is a bona fide resident of the State of Nevada who meets allthe other requirements of subsection 1 and that the exemption is claimed in noother county within this State. After the filing of the original affidavit, thecounty assessor shall mail a form for:

(a) The renewal of the exemption; and

(b) The designation of any amount to be credited to theGift Account for Veterans Homes established pursuant to NRS 417.145,

to theperson each year following a year in which the exemption was allowed for thatperson. The form must be designed to facilitate its return by mail by theperson claiming the exemption.

4. Before allowing any exemption pursuant to theprovisions of this section, the Department shall require proof of theapplicants status, and for that purpose shall require production of:

(a) A certificate from the Department of VeteransAffairs that the veteran has incurred a permanent service-connected disability,which shows the percentage of that disability; and

(b) Any one of the following:

(1) An honorable discharge;

(2) A certificate of satisfactory service; or

(3) A certified copy of either of thesedocuments.

5. A surviving spouse claiming an exemption pursuantto this section must file with the Department in the county where the exemptionis claimed an affidavit declaring that:

(a) The surviving spouse was married to and living withthe disabled veteran for the 5 years preceding his death;

(b) The disabled veteran was eligible for the exemptionat the time of his death; and

(c) The surviving spouse has not remarried.

Theaffidavit required by this subsection is in addition to the certificationrequired pursuant to subsections 3 and 4. After the filing of the originalaffidavit required by this subsection, the county assessor shall mail a formfor renewal of the exemption to the person each year following a year in whichthe exemption was allowed for that person. The form must be designed tofacilitate its return by mail by the person claiming the exemption.

6. If a tax exemption is allowed under this section,the claimant is not entitled to an exemption under NRS 371.103.

7. If anyperson makes a false affidavit or produces false proof to the Department, andas a result of the false affidavit or false proof the person is allowed a taxexemption to which he is not entitled, he is guilty of a gross misdemeanor.

8. Beginning with the 2005-2006 Fiscal Year, themonetary amounts in subsections 1 and 2 must be adjusted for each fiscal yearby adding to each amount the product of the amount multiplied by the percentageincrease in the Consumer Price Index (All Items) from December 2003 to theDecember preceding the fiscal year for which the adjustment is calculated.

(Added to NRS by 1977, 1490; A 1979, 1302; 1981,1566; 1989, 718; 1995, 1089; 2001, 292, 1532, 1533; 2003, 2778, 2779)

NRS 371.105 Timefor claiming exemption and making designation; limitation on total exemptionper fiscal year. Claims pursuant to NRS 371.101, 371.102, 371.103or 371.104 for tax exemption on thegovernmental services tax and designations of any amount to be credited to theGift Account for Veterans Homes pursuant to NRS371.1035 must be filed annually at any time on or before the date whenpayment of the tax is due. All exemptions provided for in this section must notbe in an amount which gives the taxpayer a total exemption greater than that towhich he is entitled during any fiscal year.

(Added to NRS by 1977, 1491; A 1995, 2299; 2001, 293; 2003, 2780)

NRS 371.106 Ownerto notify Department of cessation of exemption; penalty.

1. Whenever any vehicle ceases to be exempt fromtaxation under NRS 371.101, 371.102, 371.103or 371.104 because the owner no longermeets the requirements for the exemption provided in those sections, its ownershall immediately notify the Department of the fact.

2. If a person fails to notify the Department asrequired by subsection 1 and as a result of such failure is allowed a taxexemption to which he is not entitled, there shall be added to and collectedwith the tax otherwise due a penalty equal to double the amount of the tax. Ifthe persons failure is fraudulent and results in his receiving a tax exemptionto which he is not entitled, the person is also guilty of a gross misdemeanor.

(Added to NRS by 1977, 1491)

NRS 371.107 Dutiesof county assessor in county whose population is 50,000 or more. The county assessor of each county whose population is50,000 or more is designated as an agent to assist the Department inadministering the exemptions provided in this chapter, and shall, afterestablishing the validity of an application for an exemption, issue acertificate for use by the Department to allow a claimant the appropriateexemption on his vehicle.

(Added to NRS by 1977, 1491; A 1979, 541; 1981, 244;1989, 1922; 2001,1986)

NRS 371.110 Duedate. Except as otherwise provided in NRS 482.482, the governmental services taxis due on the first day of the registration year for the vehicle concerned andmust be paid at the same time as, and in conjunction with, the registration orrenewal of registration of the vehicle.

(Added to NRS by 1963, 1120; A 1989, 1420; 2001, 294)

NRS 371.120 Collection;issuance of receipt. The Department shallcollect the governmental services tax and issue to each person who pays the taxa receipt that sufficiently identifies the vehicle upon which the tax is paid.

(Added to NRS by 1963, 1120; A 2001, 294)

NRS 371.125 Designationof county assessor of county whose population is less than 50,000 as agent toassist in collection of tax and administration of exemptions. The county assessor of each county whose population isless than 50,000 is designated as agent to assist in the collection of the taxrequired to be levied under this chapter. The county assessor of each county isdesignated as agent to assist the Department in administering the exemptionsprovided in this chapter.

(Added to NRS by 1977, 1491; A 1979, 541; 1981, 244;1989, 1922; 2001,1986)

NRS 371.130 Delinquency. Whenever any vehicle is operated upon any highway of thisState without the governmental services tax having first been paid as requiredin this chapter, the tax is delinquent.

(Added to NRS by 1963, 1120; A 2001, 294)

NRS 371.140 Penaltyfor delinquency; proof of nonoperation; exceptions.

1. Except as otherwise provided in subsection 3 and NRS 482.482, if the governmental servicestax for a vehicle for the next period of registration is not paid before theexpiration of the current period of registration for that vehicle, a penaltyequal to 10 percent of the tax due, but not less than $6, plus the amount ofthe delinquent tax, must be added to the governmental services tax due for thenext period of registration, unless the vehicle has not been operated on thehighways since the expiration of the prior registration. The Department mayretain any penalty so collected.

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

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

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

NRS 371.150 Collectionof current tax; circumstances precluding imposition of penalty. Upon receipt of an application for renewal of registrationand an affidavit of nonoperation, the Department shall collect the tax for thecurrent registration year. No penalty shall be imposed if the Departmentreceives the application and affidavit within 30 days after the date of thefirst operation of the vehicle during the current registration year.

(Added to NRS by 1963, 1120)

NRS 371.160 Effectof failure of bank to pay check in payment of tax or penalty on firstpresentation. If a check in payment of a taxor penalty is not paid by the bank on which it is drawn on its firstpresentation, the person tendering the check remains liable for the tax, or taxand penalty, as if he had not tendered the check. The Department may redeposita check in payment of a tax, or tax and penalty, a second time withoutassessing additional penalties.

(Added to NRS by 1963, 1120)

NRS 371.170 Exemptionfrom penalty when vehicle repossessed; conditions. Nopenalty may be assessed for the delinquent payment of a governmental servicestax if:

1. After the date the tax became due, the vehicle isrepossessed on behalf of the legal owner;

2. The tax is paid within 30 days after taking possession;and

3. A transfer of registration to a new owner isapplied for during that time.

(Added to NRS by 1963, 1121; A 2001, 294)

NRS 371.180 Waiverof penalties accruing before transfer of vehicle. Ifa transferee applies for a transfer of registration and it is determined by theDepartment that penalties for the nonpayment of the governmental services taxaccrued before the transfer of the vehicle, and that the transferee was notcognizant of the nonpayment of the governmental services tax for the current orprior years, and the whereabouts of the transferor or record owner are unknown,the Department may waive payment of the penalties upon payment of thegovernmental services taxes due.

(Added to NRS by 1963, 1121; A 2001, 294)

NRS 371.190 Lienon vehicle for delinquent tax; seizure and sale of vehicle or removal ofregistration certificate and license plates; conduct of seizure and sale.

1. Every governmental services tax and any penaltyadded thereto constitute a lien upon the vehicle for which due from the date onwhich the tax becomes due.

2. The Department may collect the tax and any penaltyby seizure and sale of the vehicle or, if the Department determines that it isimpractical to seize and sell the vehicle, the Nevada Highway Patrol shallremove the registration certificate and license plate or plates from thevehicle and retain the certificate and plate or plates until the governmentalservices tax and any penalty are paid.

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

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

NRS 371.200 Noticeto legal owner before sale of vehicle. If therecords of the Department indicate that the registered owner of a vehicleseized is not the legal owner thereof, the Department shall, before selling thevehicle, give notice to the legal owner of the vehicle. The notice shall begiven by registered or certified mail addressed to the legal owner at his lastknown address as shown by the records of the Department at least 10 days priorto the sale.

(Added to NRS by 1963, 1121; A 1969, 95)

NRS 371.210 Paymentof tax, penalties and costs by legal owner before sale; return of vehicle. At any time before the sale, the legal owner of thevehicle to be sold may pay the Department the full amount of the delinquent taxand penalty, plus any costs incurred by the Department in arranging for thesale. In this event the sale shall not be held, and the Department shall returnthe vehicle seized to the person entitled to its possession.

(Added to NRS by 1963, 1121)

NRS 371.220 Refundof tax or penalty erroneously collected. Ifthe Department erroneously collects any governmental services tax or penaltynot required to be paid under the provisions of this chapter, the amount mustbe refunded to the person who paid it upon application therefor within 3 yearsafter the date of the payment.

(Added to NRS by 1963, 1121; A 2001, 295)

NRS 371.230 Depositof money collected to credit of Motor Vehicle Fund. Exceptas otherwise provided in NRS 371.1035, 482.180 or 482.181, money collected by the Departmentfor governmental services taxes and penalties pursuant to the provisions ofthis chapter must be deposited with the State Treasurer to the credit of theMotor Vehicle Fund.

(Added to NRS by 1963, 1121; A 1975, 213; 1995, 2299;1997, 3288; 2001, 295;2001 SpecialSession, 140, 159)

 

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