Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER371. Governmental Services Tax |
NRS371.040. Basic governmental services tax: Annual amount. [Effective January 1, 2015.]
Latest version.
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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, effective January 1, 2015)