2011 Nevada Revised Statutes
Chapter 482 - Motor Vehicles and Trailers: Licensing, Registration, Sales and Leases
NRS 482.260 - Duties of Department and its agents relative to registration of vehicle; issuance of certificate of title; fees and taxes.

1. When registering a vehicle, the Department and its agents or a registered dealer shall:

(a) Collect the fees for license plates and registration as provided for in this chapter.

(b) Collect the governmental services tax on the vehicle, as agent for the State and for the county where the applicant intends to base the vehicle for the period of registration, unless the vehicle is deemed to have no base.

(c) Collect the applicable taxes imposed pursuant to chapters 372, 374, 377 and 377A of NRS.

(d) Issue a certificate of registration.

(e) If the registration is performed by the Department, issue the regular license plate or plates.

(f) If the registration is performed by a registered dealer, provide information to the owner regarding the manner in which the regular license plate or plates will be made available to the owner.

2. Upon proof of ownership satisfactory to the Director, the Director shall cause to be issued a certificate of title as provided in this chapter.

3. Except as otherwise provided in NRS 371.070, every vehicle being registered for the first time in Nevada must be taxed for the purposes of the governmental services tax for a 12-month period.

4. The Department shall deduct and withhold 2 percent of the taxes collected pursuant to paragraph (c) of subsection 1 and remit the remainder to the Department of Taxation.

5. A registered dealer shall forward all fees and taxes collected for the registration of vehicles to the Department.

[11:202:1931; A 1945, 151; 1949, 480; 1953, 280; 1954, 43] (NRS A 1959, 912; 1960, 100; 1961, 129; 1963, 1126; 1969, 684; 1973, 70, 400; 1975, 156, 334; 1983, 1619, 2065; 1995, 1864; 2001, 310; 2003, 459, 3376; 2007, 3203; 2009, 2197)