§ 371.010 Short title
§ 371.020 Definitions
§ 371.030 Basic governmental services tax: Imposition
§ 371.040 Basic governmental services tax: Annual amount
§ 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
§ 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
§ 371.047 Supplemental governmental services tax: Use of proceeds for certain purposes related to construction of highway with limited access
§ 371.050 Valuation of vehicles
§ 371.060 Schedules for depreciation; minimum amount of tax
§ 371.070 Reduction for initial registration of certain vehicles after beginning of period of registration
§ 371.080 Reduction on cessation of exemption of certain vehicles because of change of ownership
§ 371.085 Proration of tax by interstate motor carrier
§ 371.090 Computation of tax and penalty
§ 371.100 Exemption of certain governmental vehicles, emergency vehicles and vehicles operated with public money; exceptions
§ 371.101 Exemption of vehicle registered by surviving spouse
§ 371.102 Exemption of vehicle registered by person who is blind
§ 371.103 Exemption of vehicle registered by veteran; transfer of exemption to veteran’s current spouse
§ 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
§ 371.104 Exemptions for veteran with a disability and surviving spouse; transfer of exemption to veteran’s current spouse
§ 371.105 Time for claiming exemption and making designation; limitation on total exemption per fiscal year
§ 371.106 Owner to notify Department of cessation of exemption; penalty
§ 371.107 Duties of county assessor in county whose population is 55,000 or more
§ 371.110 Due date
§ 371.120 Collection; issuance of receipt
§ 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
§ 371.130 Delinquency
§ 371.140 Penalty for delinquency; proof of nonoperation; exceptions
§ 371.150 Collection of current tax; circumstances precluding imposition of penalty
§ 371.160 Effect of failure of bank to pay check in payment of tax or penalty on first presentation
§ 371.170 Exemption from penalty when vehicle repossessed; conditions
§ 371.180 Waiver of penalties accruing before transfer of vehicle
§ 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
§ 371.200 Notice to legal owner before sale of vehicle
§ 371.210 Payment of tax, penalties and costs by legal owner before sale; return of vehicle
§ 371.220 Refund of tax or penalty erroneously collected
§ 371.230 Deposit of money collected to credit of Motor Vehicle Fund
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Terms Used In Nevada Revised Statutes > Chapter 371 - Governmental Services Tax

  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
  • Conveyance: shall be construed to embrace every instrument in writing, except a last will and testament, whatever may be its form, and by whatever name it may be known in law, by which any estate or interest in lands is created, aliened, assigned or surrendered. See Nevada Revised Statutes 111.010
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Department: means the Department of Motor Vehicles. See Nevada Revised Statutes 371.020
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantor: The person who establishes a trust and places property into it.
  • Lands: shall be construed as coextensive in meaning with lands, tenements and hereditaments, and shall include in its meaning all possessory right to the soil for mining and other purposes. See Nevada Revised Statutes 111.010
  • Oath: A promise to tell the truth.
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
  • 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 Nevada Revised Statutes 371.020