Section 371.040 - Basic governmental services tax: Annual amount1. Except as otherwise provided in subsections 2 and 3, the annual amount of the basic governmental services tax throughout the State is 4 cents on each $1 of valuation of the vehicle as determined by the Department.2. A full trailer or semitrailer registered pursuant to subsection 3 of NRS 482.483 is subject to the basic governmental services tax in the nonrefundable amount of $86 each time such a full trailer or semitrailer is registered pursuant to subsection 3 of NRS 482.483.3. The amount of the basic governmental services tax imposed on a moped registered pursuant to NRS 482.2155 is 4 cents on each $1 of valuation of the moped as determined by the Department at the time of registration.Added to NRS by 1963, 1119; A 1991, 39; 2001, 290; 2013, 2863; 2015, 1769Amended by 2015, Ch. 326,§15.2, eff. 1/1/2017 or the date on which the Director of the Department of Motor Vehicles notifies the Governor and the Director of the Legislative Counsel Bureau that sufficient resources are available to enable the Department to carry out the amendatory provisions of 2015 Chapter 326, whichever occurs first.Amended by 2013, Ch. 475,§36, eff. 1/1/2015.Added to NRS by 1963, 1119; A 1991, 39; 2001, 290