Chapter 371 - GOVERNMENTAL SERVICES TAX
- Section 371.010 - Short title
- Section 371.020 - Definitions
- Section 371.030 - Basic governmental services tax: Imposition
- Section 371.040 - Basic governmental services tax: Annual amount
- Section 371.043 - Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is 100,000 or more but less than 700,000
- Section 371.045 - Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is less than 100,000 or is 700,000 or more
- Section 371.047 - [Effective until 6/30/2025] Supplemental governmental services tax: Use of proceeds for certain purposes related to construction of highway with limited access
- Section 371.047 - [Effective 6/30/2025] Supplemental governmental services tax: Use of proceeds for certain purposes related to construction of highway with limited access
- Section 371.050 - Valuation of vehicles
- Section 371.060 - Schedules for depreciation; minimum amount of tax
- Section 371.070 - Reduction for initial registration of certain vehicles after beginning of period of registration
- Section 371.080 - Reduction on cessation of exemption of certain vehicles because of change of ownership
- Section 371.085 - Proration of tax by interstate motor carrier
- Section 371.090 - Computation of tax and penalty
- Section 371.100 - Exemption of certain governmental vehicles, emergency vehicles and vehicles operated with public money; exceptions
- Section 371.101 - Exemption of vehicle registered by surviving spouse
- Section 371.102 - Exemption of vehicle registered by person who is blind
- Section 371.103 - Exemption of vehicle registered by veteran; transfer of exemption to veteran's current spouse
- Section 371.1035 - Waiver of veteran's exemption; designation of any amount of exemption for credit to Gift Account for the Veterans Home in Southern Nevada or Gift Account for the Veterans Home in Northern Nevada
- Section 371.104 - Exemptions for veteran with a disability and surviving spouse; transfer of exemption to veteran's current spouse
- Section 371.105 - Time for claiming exemption and making designation; limitation on total exemption per fiscal year
- Section 371.106 - Owner to notify Department of cessation of exemption; penalty
- Section 371.107 - Duties of county assessor in county whose population is 55,000 or more
- Section 371.110 - Due date
- Section 371.120 - Collection; issuance of receipt
- Section 371.125 - Designation of county assessor of county whose population is less than 55,000 as agent to assist in collection of tax and administration of exemptions
- Section 371.130 - Delinquency
- Section 371.140 - Penalty for delinquency; proof of nonoperation; exceptions
- Section 371.150 - Collection of current tax; circumstances precluding imposition of penalty
- Section 371.160 - Effect of failure of bank to pay check in payment of tax or penalty on first presentation
- Section 371.170 - Exemption from penalty when vehicle repossessed; conditions
- Section 371.180 - Waiver of penalties accruing before transfer of vehicle
- Section 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
- Section 371.200 - Notice to legal owner before sale of vehicle
- Section 371.210 - Payment of tax, penalties and costs by legal owner before sale; return of vehicle
- Section 371.220 - Refund of tax or penalty erroneously collected
- Section 371.230 - Deposit of money collected to credit of Motor Vehicle Fund