NRS482.31527. “Vehicle licensing costs” defined.

  “Vehicle licensing costs” means:

      1.  The fees paid by a short-term lessor for the registration of, and the issuance of certificates of title for, the passenger cars leased by the short-term lessor, including, without limitation, fees for license plates and license plate decals, stickers and tabs, and inspection fees; and

      2.  The basic and supplemental governmental services taxes paid by the short-term lessor with regard to those passenger cars.

      (Added to NRS by 2009, 2140)