[Rev. 2/10/2015 5:12:27
PM--2014R2]
CHAPTER 371 - GOVERNMENTAL SERVICES TAX
NRS 371.010 Short
title.
NRS 371.020 Definitions.
NRS 371.030 Basic
governmental services tax: Imposition.
NRS 371.040 Basic
governmental services tax: Annual amount.
NRS 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.
NRS 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.
NRS 371.047 Supplemental
governmental services tax: Use of proceeds for certain purposes related to
construction of highway with limited access.
NRS 371.050 Valuation
of vehicles.
NRS 371.060 Schedules
for depreciation; minimum amount of tax.
NRS 371.070 Reduction
for initial registration of certain vehicles after beginning of period of
registration.
NRS 371.080 Reduction
on cessation of exemption of certain vehicles because of change of ownership.
NRS 371.085 Proration
of tax by interstate motor carrier.
NRS 371.090 Computation
of tax and penalty.
NRS 371.100 Exemption
of certain governmental vehicles, emergency vehicles and vehicles operated with
public money; exceptions.
NRS 371.101 Exemption
of vehicle registered by surviving spouse.
NRS 371.102 Exemption
of vehicle registered by person who is blind.
NRS 371.103 Exemption
of vehicle registered by veteran; transfer of exemption to veteran’s current
spouse.
NRS 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.
NRS 371.104 Exemptions
for veteran with a disability and surviving spouse; transfer of exemption to
veteran’s current spouse.
NRS 371.105 Time
for claiming exemption and making designation; limitation on total exemption
per fiscal year.
NRS 371.106 Owner
to notify Department of cessation of exemption; penalty.
NRS 371.107 Duties
of county assessor in county whose population is 55,000 or more.
NRS 371.110 Due
date.
NRS 371.120 Collection;
issuance of receipt.
NRS 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.
NRS 371.130 Delinquency.
NRS 371.140 Penalty
for delinquency; proof of nonoperation; exceptions.
NRS 371.150 Collection
of current tax; circumstances precluding imposition of penalty.
NRS 371.160 Effect
of failure of bank to pay check in payment of tax or penalty on first
presentation.
NRS 371.170 Exemption
from penalty when vehicle repossessed; conditions.
NRS 371.180 Waiver
of penalties accruing before transfer of vehicle.
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.
NRS 371.200 Notice
to legal owner before sale of vehicle.
NRS 371.210 Payment
of tax, penalties and costs by legal owner before sale; return of vehicle.
NRS 371.220 Refund
of tax or penalty erroneously collected.
NRS 371.230 Deposit
of money collected to credit of Motor Vehicle Fund.
_________
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NRS 371.010 Short title. This
chapter may be cited as the Governmental Services Tax Law.
(Added to NRS by 1963, 1118; A 2001, 289)
NRS 371.020 Definitions. As
used in this chapter, unless the context otherwise requires:
1. “Department” means the Department of
Motor Vehicles.
2. “Vehicle” means any vehicle required to
be registered pursuant to the provisions of chapter
482 or 706 of NRS, except mobile homes as
defined in NRS 482.067.
(Added to NRS by 1963, 1118; A 1985, 1987; 2001, 2601)
NRS 371.030 Basic governmental services tax: Imposition. A basic tax for governmental services is
hereby imposed for the privilege of operating any vehicle upon the public
highways of this State. Such tax is imposed in lieu of all taxes based on value
and levied for state or local purpose on such vehicles.
(Added to NRS by 1963, 1119; A 2001, 289)
NRS 371.040 Basic governmental services tax: Annual amount.
1. Except as otherwise provided in
subsection 2, 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.
(Added to NRS by 1963, 1119; A 1991, 39; 2001, 290; 2013, 2863)
NRS 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.
1. A board of county commissioners of a
county whose population is 100,000 or more but less than 700,000 may by
ordinance, but not as in a case of emergency, impose a supplemental
governmental services tax of not more than 1 cent on each $1 of valuation of
the vehicle for the privilege of operating upon the public streets, roads and
highways of the county on each vehicle based in the county except:
(a) A vehicle exempt from the governmental
services tax pursuant to this chapter; or
(b) A vehicle subject to NRS 706.011 to 706.861, inclusive, which is engaged in
interstate or intercounty operations.
2. Collection of the tax imposed pursuant
to this section must not commence earlier than the first day of the second
calendar month after adoption of the ordinance imposing the tax.
3. Except as otherwise provided in
subsection 4 and NRS 371.047, the county shall use
the proceeds of the tax to pay the cost of:
(a) Projects related to the construction and
maintenance of sidewalks, streets, avenues, boulevards, highways and other
public rights-of-way used primarily for vehicular traffic, including, without
limitation, overpass projects, street projects or underpass projects, as
defined in NRS 244A.037, 244A.053 and 244A.055, respectively:
(1) Within the boundaries of the county;
(2) Within 1 mile outside the boundaries
of the county if the board of county commissioners finds that such projects
outside the boundaries of the county will facilitate transportation within the
county; or
(3) Within 30 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 or partially outside the
boundaries of this State and which connects this State to an interstate
highway; and
(II) The board of county
commissioners finds that such projects will provide a significant economic
benefit to the county;
(b) Payment of principal and interest on notes,
bonds or other obligations incurred to fund projects described in paragraph
(a); or
(c) Any combination of those uses.
4. The county may expend:
(a) Any proceeds of the supplemental governmental
services tax authorized by this section, or any borrowing in anticipation of
that tax, pursuant to an interlocal agreement between the county and the
regional transportation commission of the county with respect to any projects
to be financed with the proceeds of the tax.
(b) Any proceeds of the supplemental governmental
services tax authorized by this section to pay the operating costs of the
county and any other costs to carry out the governmental functions of the
county.
5. As used in this section, “based” has
the meaning ascribed to it in NRS 482.011.
(Added to NRS by 2009, 2077;
A 2011,
1224)
NRS 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.
1. A board of county commissioners of a
county whose population is less than 100,000 or is 700,000 or more may by
ordinance, but not as in a case of emergency, after receiving the approval of a
majority of the registered voters voting on the question at a primary, general
or special election, impose a supplemental governmental services tax of not
more than 1 cent on each $1 of valuation of the vehicle for the privilege of
operating upon the public streets, roads and highways of the county on each
vehicle based in the county except:
(a) A vehicle exempt from the governmental
services tax pursuant to this chapter; or
(b) A vehicle subject to NRS 706.011 to 706.861, inclusive, which is engaged in
interstate or intercounty operations.
2. A county may combine this question with
questions submitted 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 of county commissioners determines, by a unanimous vote, that an
emergency exists. The determination made by the board is conclusive unless it
is shown that the board acted with fraud or a gross abuse of discretion. An
action to challenge the determination made by the board must be commenced within
15 days after the board’s determination is final. As used in this subsection,
“emergency” means any unexpected occurrence or combination of occurrences which
requires immediate action by the board of county commissioners to prevent or
mitigate a substantial financial loss to the county or to enable the board to
provide an essential service to the residents of the county.
4. Collection of the tax imposed pursuant
to this section must not commence earlier than the first day of the second
calendar month after adoption of the ordinance imposing the tax.
5. Except as otherwise provided in
subsection 6 and NRS 371.047, the county shall use
the proceeds of the tax to pay the cost of:
(a) Projects related to the construction and
maintenance of sidewalks, streets, avenues, boulevards, highways and other
public rights-of-way used primarily for vehicular traffic, including, without
limitation, overpass projects, street projects or underpass projects, as
defined in NRS 244A.037, 244A.053 and 244A.055, respectively:
(1) Within the boundaries of the county;
(2) Within 1 mile outside the boundaries
of the county if the board of county commissioners finds that such projects
outside the boundaries of the county will facilitate transportation within the
county; or
(3) Within 30 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 or partially outside the
boundaries of this State and which connects this State to an interstate
highway; and
(II) The board of county
commissioners finds that such projects will provide a significant economic
benefit to the county;
(b) Payment of principal and interest on notes,
bonds or other obligations incurred to fund projects described in paragraph
(a); or
(c) Any combination of those uses.
6. The county may:
(a) Expend any proceeds of the supplemental
governmental services tax authorized by this section, or any borrowing in
anticipation of that tax, pursuant to an interlocal agreement between the
county and the regional transportation commission of the county with respect to
any projects to be financed with the proceeds of the tax.
(b) If the population of the county is 700,000 or
more, expend any proceeds of the supplemental governmental services tax
authorized by this section to pay the operating costs of the county and any
other costs to carry out the governmental functions of the county.
7. As used in this section, “based” has
the meaning ascribed 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; 2009, 2078;
2011, 1225)
NRS 371.047 Supplemental governmental services tax: Use of proceeds for
certain purposes related to construction of highway with limited access.
1. A county may use the proceeds of the
tax imposed pursuant to NRS 371.043 or 371.045, or of bonds, notes or other obligations
incurred to which the proceeds of those taxes are pledged to finance a project
related to the construction of a highway with limited access, to:
(a) Purchase residential real property which
shares a boundary with a highway with limited access or a project related to
the construction of a highway with limited access, and which is adversely
affected by the highway. Not more than 1 percent of the proceeds of the tax or
of any bonds to which the proceeds of the tax are pledged may be used for this
purpose.
(b) Pay for the cost of moving persons whose
primary residences are condemned for a right-of-way for a highway with limited
access and who qualify for such payments. The board of county commissioners
shall, by ordinance, establish the qualifications for receiving payments for
the cost of moving pursuant to this paragraph.
2. A county may, in accordance with NRS 244.265 to 244.296, inclusive, dispose of any
residential real property purchased pursuant to this section, and may reserve
and except easements, rights or interests related thereto, including, but not
limited to:
(a) Abutter’s rights of light, view or air.
(b) Easements of access to and from abutting
land.
(c) Covenants prohibiting the use of signs,
structures or devices advertising activities not conducted, services not
rendered or goods not produced or available on the real property.
3. Proceeds from the sale or lease of
residential real property acquired pursuant to this section must be used for
the purposes set forth in this section and in NRS
371.043 or 371.045, as applicable.
4. For the purposes of this section,
residential real property is adversely affected by a highway with limited
access if the construction or proposed use of the highway:
(a) Constitutes a taking of all or any part of
the property, 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 divided
highway for through traffic with full control of access and with grade
separations at intersections.
(b) “Primary residence” means a dwelling, whether
owned or rented by the occupant, which is the sole principal place of residence
of that occupant.
(c) “Residential real property” means a lot or
parcel of not more than 1.5 acres upon which a single-family or multifamily
dwelling is located.
(Added to NRS by 1995, 2745; A 1997, 496; 2001, 593; 2007, 2837; 2009, 2079)
NRS 371.050 Valuation of vehicles.
1. Except as otherwise provided in
subsections 3 and 4, valuation of vehicles must be determined by the Department
upon the basis of 35 percent of the manufacturer’s suggested retail price in
Nevada excluding options and extras, as of the time the particular make and
model for that year is first offered for sale in Nevada.
2. If the Department is unable to
determine the manufacturer’s suggested retail price in Nevada with respect to
any vehicle because the vehicle is specially constructed, or for any other
reason, the Department shall determine the valuation upon the basis of 35
percent of the original retail price to the original purchaser of the vehicle
as evidenced by such document or documents as the Department may require.
3. For each:
(a) Bus, truck, truck-tractor or combination of
vehicles having a declared gross weight of 10,000 pounds or more; and
(b) Trailer or semitrailer having an unladen
weight of 4,000 pounds or more,
Ê the
Department may use 85 percent of the original purchaser’s cost price in lieu of
the manufacturer’s suggested retail price.
4. If the Department is unable to
determine the original manufacturer’s suggested retail price in Nevada, or the
original retail price to the purchaser, the Department may determine the
original value of the vehicle on the basis of 50 cents per pound.
5. For motor carriers which register
pursuant to the provisions of the Interstate Highway User Fee Apportionment
Act, the Department may determine the original purchaser’s cost price of the
vehicle on the basis of its declared gross weight in a manner which the
Department finds appropriate and equitable.
(Added to NRS by 1963, 1119; A 1965, 978; 1977, 803; 1985, 1841; 1989, 1420)
NRS 371.060 Schedules for depreciation; minimum amount of tax.
1. Except as otherwise provided in
subsection 2 and subsection 2 of NRS 371.040, each
vehicle must be depreciated by the Department for the purposes of the annual
governmental services tax according to the following schedule:
Percentage
of
Age Initial
Value
New............................................................................................................. 100
percent
1 year............................................................................................................ 95
percent
2 years.......................................................................................................... 85
percent
3 years.......................................................................................................... 75
percent
4 years.......................................................................................................... 65
percent
5 years.......................................................................................................... 55
percent
6 years.......................................................................................................... 45
percent
7 years.......................................................................................................... 35
percent
8 years.......................................................................................................... 25
percent
9 years or more........................................................................................... 15
percent
2. Except as otherwise provided in
subsection 2 of NRS 371.040, each bus, truck or
truck-tractor having a declared gross weight of 10,000 pounds or more and each
trailer or semitrailer having an unladen weight of 4,000 pounds or more must be
depreciated by the Department for the purposes of the annual governmental
services tax according to the following schedule:
Percentage
of
Age Initial
Value
New............................................................................................................. 100
percent
1 year............................................................................................................ 85
percent
2 years.......................................................................................................... 69
percent
3 years.......................................................................................................... 57
percent
4 years.......................................................................................................... 47
percent
5 years.......................................................................................................... 38
percent
6 years.......................................................................................................... 33
percent
7 years.......................................................................................................... 30
percent
8 years.......................................................................................................... 27
percent
9 years.......................................................................................................... 25
percent
10 years or more......................................................................................... 23
percent
3. Notwithstanding any other provision of
this section, the minimum amount of the governmental services tax:
(a) On any trailer having an unladen weight of
1,000 pounds or less is $3; and
(b) On any other vehicle is $16.
4. For the purposes of this section, a
vehicle shall be deemed a “new” vehicle if the vehicle has never been
registered with the Department and has never been registered with the
appropriate agency of any other state, the District of Columbia, any territory
or possession of the United 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; 2009,
2190; 2013,
2864)
NRS 371.070 Reduction for initial registration of certain vehicles after
beginning of period of registration. Except
as otherwise provided in subsection 2 of NRS 371.040,
upon the registration for the first time in this State after the beginning of
the period of registration of a vehicle which is registered pursuant to the
provisions of NRS 706.801 to 706.861, inclusive, or which has a
declared gross weight in excess of 26,000 pounds, the amount of the
governmental services tax must be reduced one-twelfth for each month which has
elapsed since the beginning of the period of registration.
(Added to NRS by 1963, 1120; A 2001, 292; 2003, 3380; 2007, 56; 2013, 2865)
NRS 371.080 Reduction on cessation of exemption of certain vehicles because
of change of ownership. If any
vehicle which is registered pursuant to the provisions of NRS 706.801 to 706.861, inclusive, or has a declared
gross weight in excess of 26,000 pounds, and which is exempt from the
governmental services tax pursuant to NRS 371.100
ceases to be exempt after the beginning of the period of registration by reason
of a change of ownership, the amount of the tax must be reduced one-twelfth for
each month which has elapsed since the beginning of that period of
registration.
(Added to NRS by 1963, 1120; A 2001, 292; 2003, 3381; 2007, 56)
NRS 371.085 Proration of tax by interstate motor carrier. Interstate motor carriers who register under
the Interstate Highway User Fee Apportionment Act or NRS 482.482 may prorate their governmental
services tax by the same percentages as those set out in subsection 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 Computation of tax and penalty. In
computing any tax or penalty imposed by the provisions of this chapter, a
fraction of $1 shall be disregarded, 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 has been computed as provided in this section.
(Added to NRS by 1963, 1120)
NRS 371.100 Exemption of certain governmental vehicles, emergency vehicles
and vehicles operated with public money; exceptions.
1. The governmental services tax imposed
by this chapter does not apply to:
(a) Vehicles owned by the United States, the
State of Nevada, any political subdivision of the State of Nevada, or any county,
municipal corporation, city, unincorporated town or school district in the
State of Nevada;
(b) Except for vehicles used for commercial
purposes, vehicles owned by the governing body of an Indian reservation or
Indian colony in this State if:
(1) The Indian tribe of the reservation or
colony is recognized by federal law; and
(2) The governing body is located on the
reservation or colony;
(c) Vehicles for whose operation money is
provided by the State or Federal Government and which are operated solely for
the transportation of or furnishing services to elderly persons or persons with
disabilities; or
(d) Emergency vehicles owned by any volunteer
fire department or volunteer ambulance service based in this State.
2. Any vehicle which ceases to be used
exclusively for the purpose for which it is exempted from the governmental
services tax by this section 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 are leased, loaned or otherwise made available to and used by a
private person, association or corporation in connection with a business
conducted for profit are subject to taxation in the same amount and to the same
extent as though the lessee or user were the owner of such vehicle.
4. Vehicles which are used by a private
person and are dedicated for exclusive use as part of a system which:
(a) Operates vehicles for public transportation
in an urban area;
(b) Transports persons who pay the established
fare; and
(c) Uses public money to operate the system or
acquire new equipment,
Ê are exempted
from 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 Exemption of vehicle registered by surviving spouse.
1. Vehicles registered by surviving
spouses, not to exceed the amount of $1,000 determined valuation, are exempt
from taxation, but the exemption must not be allowed to anyone but actual bona
fide residents of this State, and must be filed in but one county in this State
to the same family.
2. For the purpose of this section,
vehicles in which the surviving spouse has any interest shall be deemed to
belong entirely to that surviving spouse.
3. The person claiming the exemption shall
file with the Department in the county where the exemption is claimed an
affidavit declaring his or her residency and that the exemption has been
claimed in no other county in this State for that year. The affidavit must be
made before the county assessor or a notary public. After the filing of the
original affidavit, the county assessor shall, except as otherwise provided in
this subsection, mail a form for renewal of the exemption to the person each
year following a year in which the exemption was allowed for that person. The
form must be designed to facilitate its return by mail by the person claiming
the exemption. If so requested by the person claiming the exemption, the county
assessor may provide the form to the person by electronic means in lieu of by
mail.
4. A surviving spouse is not entitled to
the exemption provided 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, the monetary amount in subsection 1 must be adjusted for each fiscal year
by adding to each amount the product of the amount multiplied by the percentage
increase in the Consumer Price Index (All Items) from December 2003 to the
December preceding the fiscal year for which the adjustment is calculated.
(Added to NRS by 1977, 1489; A 1989, 716; 1999, 2775; 2001, 1557; 2003, 2773; 2011, 3526)
NRS 371.102 Exemption of vehicle registered by person who is blind.
1. Vehicles registered by a person who is
blind, not to exceed the amount of $3,000 determined valuation, are exempt from
taxation, but the exemption must not be allowed to anyone but bona fide
residents of this State, and must be filed in but one county in this State on
account of that person.
2. The person claiming the exemption must
file with the county assessor of the county where the exemption is claimed an
affidavit declaring that the person is an actual bona fide resident of the
State of Nevada, that he or she is a person who is blind and that the exemption
is claimed in no other county in this State. The affidavit must be made before
the county assessor or a notary public. After the filing of the original
affidavit, the county assessor shall, except as otherwise provided in this
subsection, mail a form for renewal of the exemption to the person each year
following a year in which the exemption was allowed for that person. The form
must be designed to facilitate its return by mail by the person claiming the
exemption. If so requested by the person claiming the exemption, the county
assessor may provide the form to the person by electronic means in accordance
with the provisions of chapter 719 of NRS.
3. Upon first claiming the exemption in a
county, the claimant shall furnish to the county assessor a certificate of a
physician licensed under the laws of this State setting forth that the
physician has examined the claimant and has found him or her to be a person who
is blind.
4. Beginning with the 2005-2006 Fiscal
Year, the monetary amount in subsection 1 must be adjusted for each fiscal year
by adding to each amount the product of the amount multiplied by the percentage
increase in the Consumer Price Index (All Items) from December 2003 to the
December preceding the fiscal year for which the adjustment is calculated.
5. As used in this section, “person who is
blind” includes any person whose visual acuity with correcting lenses does not
exceed 20/200 in the better eye, or whose vision in the better eye is
restricted to a field which subtends an angle of not greater than 20 degrees.
(Added to NRS by 1977, 1489; A 1989, 717; 1995, 1088; 1999, 2775; 2003, 2774; 2011, 3527)
NRS 371.103 Exemption of vehicle registered by veteran; transfer of
exemption to veteran’s current spouse.
1. Vehicles, to the extent of $2,000
determined valuation, registered by any actual bona fide resident of the State
of Nevada who:
(a) Has served a minimum of 90 days on active
duty, who was 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, or between 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, or between August 2, 1990, and April 11, 1991, or between December 5, 1992,
and March 31, 1994, or between November 20, 1995, and December 20, 1996;
(b) Has served a minimum of 90 continuous days on
active duty none of which was for training purposes, who was assigned to active
duty at some time between January 1, 1961, and May 7, 1975;
(c) Has served on active duty in connection with
carrying out the authorization granted to the President of the United States in
Public Law 102-1; or
(d) Has served on active duty in connection with
a campaign or expedition for service in which a medal has been authorized by
the Government of the United States, regardless of the number of days served on
active duty,
Ê and who
received, upon severance from service, an honorable discharge or certificate of
satisfactory service from the Armed Forces of the United States, or who, having
so served, is still serving in the Armed Forces of the United States, is exempt
from taxation.
2. In lieu of claiming the exemption from
taxation set forth in subsection 1 in his or her name, a veteran may transfer
the exemption to his or her current spouse. To transfer the exemption, the
veteran must file an affidavit of transfer with the Department in the county
where the exemption would otherwise have been claimed. The affidavit of
transfer must be made before an authorized employee of the Department or a
notary public. If a veteran makes such a transfer:
(a) The spouse of the veteran is entitled to the
exemption in the same manner as if the spouse were the veteran;
(b) The veteran is not entitled to the exemption
for the duration of the transfer;
(c) The transfer expires upon the earlier of:
(1) The termination of the marriage;
(2) The death of the veteran; or
(3) The revocation of the transfer by the
veteran as described in paragraph (d); and
(d) The veteran may, at any time, revoke the
transfer of the exemption by filing with the Department in the county where the
exemption is claimed an affidavit made before an authorized employee of the
Department or a notary public.
3. For the purpose of this section, the
first $2,000 determined valuation of vehicles in which a person described in
subsection 1 or 2 has any interest shall be deemed to belong to that person.
4. Except as otherwise provided in
subsection 5, a person claiming the exemption shall file annually with the
Department in the county where the exemption is claimed an affidavit declaring
that he or she is an actual bona fide resident of the State of Nevada who meets
all the other requirements of subsection 1 or 2, as applicable, and that the
exemption is claimed in no other county in this State. The affidavit must be
made before the county assessor or a notary public. After the filing of the
original affidavit of exemption and after the transfer of the exemption, if
any, pursuant to subsection 2, the county assessor shall, except as otherwise
provided in this subsection, mail a form for:
(a) The renewal of the exemption; and
(b) The designation of any amount to be credited
to the Gift Account for the Veterans Home in Southern Nevada or the Gift
Account for the Veterans Home in Northern Nevada established pursuant to NRS 417.145,
Ê to the
person who claimed the exemption each year following a year in which the
exemption was allowed for that person. The form must be designed to facilitate
its return by mail by the person claiming the exemption. If so requested by the
person claiming the exemption, the county assessor may provide the form to the
person by electronic means in lieu of by mail.
5. Persons in actual military service are
exempt during the period of such service from filing annual affidavits of
exemption and the Department shall grant exemptions to those persons on the
basis of the original affidavits filed. In the case of any person who has
entered the military service without having previously made and filed an
affidavit of exemption, the affidavit may be filed in his or her behalf during
the period of such service by any person having knowledge of the facts.
6. Before allowing any veteran’s exemption
pursuant to the provisions of this chapter, the Department shall require proof
of status of the veteran or, if a transfer has been made pursuant to subsection
2, proof of status of the veteran to whom the person claiming the exemption is
married, and for that purpose shall require production of an honorable
discharge or certificate of satisfactory service or a certified copy thereof,
or such other proof of status as may be necessary.
7. If any person files a false affidavit
or produces false proof to the Department, and as a result of the false
affidavit or false proof a tax exemption is allowed to a person not entitled to
the exemption, the person is guilty of a gross misdemeanor.
8. Beginning with the 2005-2006 Fiscal
Year, the monetary amounts in subsections 1 and 3 must be adjusted for each
fiscal year by adding to each amount the product of the amount multiplied by
the percentage increase in the Consumer Price Index (All Items) from December
2003 to the December 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; 2011, 2540,
3527; 2013, 295, 2513)
NRS 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.
1. Any person who qualifies for an
exemption pursuant to NRS 371.103 or 371.104 may, in lieu of claiming the exemption:
(a) Pay to the Department all or any portion of
the amount by which the tax would be reduced if the person claimed the
exemption; and
(b) Direct the Department to deposit that amount
for credit to the Gift Account for the Veterans Home in Southern Nevada or the
Gift Account for the Veterans Home in Northern Nevada established pursuant to NRS 417.145.
2. Any person who wishes to waive his or
her exemption pursuant to this section shall designate the amount to be
credited to a Gift Account on a form provided by the Department.
3. The Department shall deposit any money
received pursuant to this section with the State Treasurer for credit to the
Gift Account for the Veterans Home in Southern Nevada or the Gift Account for
the Veterans Home in Northern Nevada established pursuant to NRS 417.145. The State Treasurer shall not
accept more than a total of $2,000,000 for credit to a Gift Account pursuant to
this section and NRS 361.0905 during
any fiscal year.
(Added to NRS by 1995, 2297; A 2001, 1531, 1532; 2003, 2777; 2013, 2515)
NRS 371.104 Exemptions for veteran with a disability and surviving spouse;
transfer of exemption to veteran’s current spouse.
1. A bona fide resident of the State of
Nevada who has incurred a permanent service-connected disability and has been
honorably discharged from the Armed Forces of the United States, or his or her
surviving spouse, is entitled to a veteran’s exemption from the payment of
governmental services taxes on vehicles of the following determined valuations:
(a) If he or she has a disability of 100 percent,
the first $20,000 of determined valuation.
(b) If he or she has a disability of 80 to 99
percent, inclusive, the first $15,000 of determined valuation.
(c) If he or she has a disability of 60 to 79
percent, inclusive, the first $10,000 of determined valuation.
2. In lieu of claiming the exemption from
taxation set forth in subsection 1 in his or her name, a veteran may transfer
the exemption to his or her current spouse. To transfer the exemption, the
veteran must file an affidavit of transfer with the Department in the county
where the exemption would otherwise have been claimed. The affidavit of
transfer must be made before an authorized employee of the Department or a
notary public. If a veteran makes such a transfer:
(a) The spouse of the veteran is entitled to the
exemption in the same manner as if the spouse were the veteran;
(b) The veteran is not entitled to the exemption
for the duration of the transfer;
(c) The transfer expires upon the earlier of:
(1) The termination of the marriage;
(2) The death of the veteran; or
(3) The revocation of the transfer by the
veteran as described in paragraph (d); and
(d) The veteran may, at any time, revoke the
transfer of the exemption by filing with the Department in the county where the
exemption is claimed an affidavit made before an authorized employee of the
Department or a notary public.
3. For the purpose of this section, the
first $20,000 of determined valuation of vehicles in which a person described
in subsection 1 or 2 has any interest shall be deemed to belong entirely to
that person.
4. A person claiming the exemption shall
file annually with the Department in the county where the exemption is claimed
an affidavit declaring that he or she is a bona fide resident of the State of
Nevada who meets all the other requirements of subsection 1 or 2, as
applicable, and that the exemption is claimed in no other county within this
State. After the filing of the original affidavit of exemption and after the
transfer of the exemption, if any, pursuant to subsection 2, the county assessor
shall, except as otherwise provided in this subsection, mail a form for:
(a) The renewal of the exemption; and
(b) The designation of any amount to be credited
to the Gift Account for the Veterans Home in Southern Nevada or the Gift
Account for the Veterans Home in Northern Nevada established pursuant to NRS 417.145,
Ê to the
person who claimed the exemption each year following a year in which the
exemption was allowed for that person. The form must be designed to facilitate
its return by mail by the person claiming the exemption. If so requested by the
person claiming the exemption, the county assessor may provide the form to the
person by electronic means in lieu of by mail.
5. Before allowing any exemption pursuant
to the provisions of this section, the Department shall require proof of the
veteran’s status, and for that purpose shall require production of:
(a) A certificate from the Department of Veterans
Affairs 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 these
documents.
6. A surviving spouse claiming an
exemption pursuant to this section must file with the Department in the county
where the exemption is claimed an affidavit declaring that:
(a) The surviving spouse was married to and
living with the veteran with a disability for the 5 years preceding his or her
death;
(b) The veteran with a disability was eligible
for the exemption at the time of his or her death or, if not for a transfer of
the exemption pursuant to subsection 2, would have been eligible for the
exemption at the time of his or her death; and
(c) The surviving spouse has not remarried.
Ê The
affidavit required by this subsection is in addition to the certification
required pursuant to subsections 4 and 5. After the filing of the original affidavit
required by this subsection, the county assessor shall, except as otherwise
provided in this subsection, mail a form for renewal of the exemption to the
person each year following a year in which the exemption was allowed for that
person. The form must be designed to facilitate its return by mail by the
person claiming the exemption. If so requested by the person claiming the
exemption, the county assessor may provide the form to the person by electronic
means in lieu of by mail.
7. If a tax exemption is allowed under
this section, the veteran and his or her current spouse are not entitled to an
exemption under NRS 371.103.
8. If any person makes a false affidavit
or produces false proof to the Department, and as a result of the false
affidavit or false proof the person is allowed a tax exemption to which he or
she is not entitled, the person is guilty of a gross misdemeanor.
9. Beginning with the 2005-2006 Fiscal
Year, the monetary amounts in subsections 1 and 3 must be adjusted for each
fiscal year by adding to each amount the product of the amount multiplied by
the percentage increase in the Consumer Price Index (All Items) from December
2003 to the December 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; 2011, 2542,
3529; 2013, 297, 2515)
NRS 371.105 Time for claiming exemption and making designation; limitation
on total exemption per fiscal year. Claims
pursuant to NRS 371.101, 371.102,
371.103 or 371.104 for
tax exemption on the governmental services tax and designations of any amount
to be credited to the Gift Account for the Veterans Home in Southern Nevada or
the Gift Account for the Veterans Home in Northern Nevada pursuant to NRS 371.1035 must be filed annually at any time on or
before the date when payment of the tax is due. All exemptions provided for in
this section must not be in an amount which gives the taxpayer a total
exemption greater than that to which the taxpayer is entitled during any fiscal
year.
(Added to NRS by 1977, 1491; A 1995, 2299; 2001, 293; 2003, 2780; 2013, 2517)
NRS 371.106 Owner to notify Department of cessation of exemption; penalty.
1. Whenever any vehicle ceases to be
exempt from taxation under NRS 371.101, 371.102, 371.103 or 371.104 because the owner no longer meets the
requirements for the exemption provided in those sections, its owner shall
immediately notify the Department of the fact.
2. If a person fails to notify the
Department as required by subsection 1 and as a result of such failure is
allowed a tax exemption to which he or she is not entitled, there shall be
added to and collected with the tax otherwise due a penalty equal to double the
amount of the tax. If the person’s failure is fraudulent and results in his or
her receiving a tax exemption to which he or she is not entitled, the person is
also guilty of a gross misdemeanor.
(Added to NRS by 1977, 1491)
NRS 371.107 Duties of county assessor in county whose population is 55,000
or more. The county assessor of
each county whose population is 55,000 or more is designated as an agent to
assist the Department in administering the exemptions provided in this chapter,
and shall, after establishing the validity of an application for an exemption,
issue a certificate for use by the Department to allow a claimant the
appropriate exemption on his or her vehicle.
(Added to NRS by 1977, 1491; A 1979, 541; 1981, 244; 1989, 1922; 2001, 1986; 2011, 1226)
NRS 371.110 Due date. Except as
otherwise provided in NRS 482.482, the
governmental services tax is due on the first day of the registration year for
the vehicle concerned and must be paid at the same time as, and in conjunction
with, the registration or renewal 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 shall collect the governmental services tax and issue to each person
who pays the tax a receipt that sufficiently identifies the vehicle upon which
the tax is paid.
(Added to NRS by 1963, 1120; A 2001, 294)
NRS 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. The county assessor of
each county whose population is less than 55,000 is designated as agent to
assist in the collection of the tax required to be levied under this chapter.
The county assessor of each county is designated as agent to assist the
Department in administering the exemptions provided in this chapter.
(Added to NRS by 1977, 1491; A 1979, 541; 1981, 244; 1989, 1922; 2001, 1986; 2011, 1226)
NRS 371.130 Delinquency. Whenever
any vehicle is operated upon any highway of this State without the governmental
services tax having first been paid as required in this chapter, the tax is
delinquent.
(Added to NRS by 1963, 1120; A 2001, 294)
NRS 371.140 Penalty for delinquency; proof of nonoperation; exceptions.
1. Except as otherwise provided in subsection
3 and NRS 482.209 and 482.482, if the governmental services tax
for a vehicle for the next period of registration is not paid before the
expiration of the current period of registration for that vehicle, a penalty
equal to 10 percent of the tax due, but not less than $6, plus the amount of
the delinquent tax, must be added to the governmental services tax due for the
next period of registration, unless the vehicle has not been operated on the
highways since the expiration of the prior registration. The Department may
retain any penalty so collected.
2. Evidence of the nonoperation of a
vehicle must be made by an affidavit executed by a person having knowledge of
the fact. The affidavit must accompany the application for renewal of
registration.
3. The provisions of this section do not
apply to vehicles registered pursuant to NRS
706.841.
(Added to NRS by 1963, 1120; A 1969, 491; 1981, 666; 1987, 1148; 1989, 1420; 2001, 294; 2011, 297)
NRS 371.150 Collection of current tax; circumstances precluding imposition
of penalty. Upon receipt of an
application for renewal of registration and an affidavit of nonoperation, the
Department shall collect the tax for the current registration year. No penalty
shall be imposed if the Department receives the application and affidavit
within 30 days after the date of the first operation of the vehicle during the
current registration year.
(Added to NRS by 1963, 1120)
NRS 371.160 Effect of failure of bank to pay check in payment of tax or
penalty on first presentation. If
a check in payment of a tax or penalty is not paid by the bank on which it is
drawn on its first presentation, the person tendering the check remains liable
for the tax, or tax and penalty, as if the person had not tendered the check.
The Department may redeposit a check in payment of a tax, or tax and penalty, a
second time without assessing additional penalties.
(Added to NRS by 1963, 1120)
NRS 371.170 Exemption from penalty when vehicle repossessed; conditions. No penalty may be assessed for the delinquent
payment of a governmental services tax if:
1. After the date the tax became due, the
vehicle is repossessed 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 is applied for during that time.
(Added to NRS by 1963, 1121; A 2001, 294)
NRS 371.180 Waiver of penalties accruing before transfer of vehicle. If a transferee applies for a transfer of
registration and it is determined by the Department that penalties for the
nonpayment of the governmental services tax accrued before the transfer of the
vehicle, and that the transferee was not cognizant of the nonpayment of the
governmental services tax for the current or prior years, and the whereabouts
of the transferor or record owner are unknown, the Department may waive payment
of the penalties upon payment of the governmental services taxes due.
(Added to NRS by 1963, 1121; A 2001, 294)
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.
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)
NRS 371.200 Notice to legal owner before sale of vehicle. If the records of the Department indicate that
the registered owner of a vehicle seized is not the legal owner thereof, the
Department shall, before selling the vehicle, give notice to the legal owner of
the vehicle. The notice shall be given by registered or certified mail
addressed to the legal owner at his or her last known address as shown by the
records of the Department at least 10 days prior to the sale.
(Added to NRS by 1963, 1121; A 1969, 95)
NRS 371.210 Payment of tax, penalties and costs by legal owner before sale;
return of vehicle. At any time
before the sale, the legal owner of the vehicle to be sold may pay the
Department the full amount of the delinquent tax and penalty, plus any costs
incurred by the Department in arranging for the sale. In this event the sale
shall not be held, and the Department shall return the vehicle seized to the
person entitled to its possession.
(Added to NRS by 1963, 1121)
NRS 371.220 Refund of tax or penalty erroneously collected. If the Department erroneously collects any
governmental services tax or penalty not required to be paid under the
provisions of this chapter, the amount must be refunded to the person who paid
it upon application therefor within 3 years after the date of the payment.
(Added to NRS by 1963, 1121; A 2001, 295)
NRS 371.230 Deposit of money collected to credit of Motor Vehicle Fund. Except as otherwise provided in NRS 371.1035, 482.180,
482.181 and 482.182, money collected by the Department
for governmental services taxes and penalties pursuant to the provisions of
this chapter must be deposited with the State Treasurer to the credit of the
Motor Vehicle Fund.
(Added to NRS by 1963, 1121; A 1975, 213; 1995, 2299; 1997, 3288; 2001, 295; 2001
Special Session, 140, 159; 2009, 2191)
