Assembly Bill No. 550–Assemblyman Carpenter

March 15, 1999

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Referred to Committee on Transportation

 

SUMMARY—Revises provisions relating to registration fees and special fuel taxes applicable to certain motor vehicles. (BDR 43-1037)

FISCAL NOTE: Effect on Local Government: No.

Effect on the State or on Industrial Insurance: No.

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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted. Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).

 

AN ACT relating to motor vehicles; revising the provisions relating to the fees for the registration of certain motor vehicles; imposing an additional tax on the special fuel used in the propulsion of certain motor vehicles on the highways of this state; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

1-1 Section 1. NRS 482.482 is hereby amended to read as follows:

1-2 482.482 1. In addition to any other applicable fee listed in NRS

1-3 482.480, there must be paid to the department for the registration of every

1-4 motortruck, truck-tractor or bus which has a declared gross weight of:

1-5 (a) Less than 6,000 pounds, a fee of $33.

1-6 (b) Not less than 6,000 pounds and not more than 8,499 pounds, a fee

1-7 of $38.

1-8 (c) Not less than 8,500 pounds and not more than 10,000 pounds, a fee

1-9 of $48.

1-10 (d) Not less than 10,001 pounds and not more than 26,000 pounds, a fee

1-11 of $12 for each 1,000 pounds or fraction thereof.

1-12 (e) Not less than 26,001 pounds and not more than 80,000 pounds, a fee

1-13 of [$17 for each 1,000 pounds or fraction thereof. The maximum fee is

1-14 $1,360.] $50.

1-15 2. Except as otherwise provided in subsection 6, the original or

1-16 renewal registration fees for fleets of vehicles with a declared gross weight

1-17 in excess of 26,000 pounds and the tax imposed by the provisions of

1-18 chapter 371 of NRS for the privilege of operating those vehicles may be

2-1 paid in equal installments. Installments are due on or before January 31,

2-2 April 1, July 1 and October 1 of each year. The amount of each installment

2-3 must be determined by taking the total fee and privilege tax due for the

2-4 calendar year and dividing that total by four. The department shall not

2-5 allow installment payments for a vehicle added to a fleet after the original

2-6 or renewal registration is issued.

2-7 3. If the due date of any installment falls on a Saturday, Sunday or

2-8 legal holiday, that installment is not due until the next following business

2-9 day.

2-10 4. Any payment required by subsection 2 shall be deemed received by

2-11 the department on the date shown by the post office cancellation mark

2-12 stamped on an envelope containing payment properly addressed to the

2-13 department, if that date is earlier than the actual receipt of that payment.

2-14 5. A person who fails to pay any fee pursuant to subsection 2 or

2-15 privilege tax when due shall pay to the department a penalty of 10 percent

2-16 of the amount of the unpaid fee, plus interest on the unpaid fee at the rate

2-17 of 1 percent per month or fraction of a month from the date the fee and tax

2-18 were due until the date of payment.

2-19 6. If a person fails to pay any fee pursuant to subsection 2 or privilege

2-20 tax when due, the department may, in addition to the penalty provided for

2-21 in subsection 5, require that person to pay:

2-22 (a) The entire amount of the unpaid registration fee and privilege tax

2-23 owed by that person for the remainder of the calendar year; and

2-24 (b) On an annual basis, any registration fee and privilege tax set forth in

2-25 subsection 2 which may be incurred by that person in any subsequent

2-26 calendar year.

2-27 Sec. 2. Chapter 366 of NRS is hereby amended by adding thereto a

2-28 new section to read as follows:

2-29 In addition to the tax imposed pursuant to NRS 366.190, a special fuel

2-30 user who operates a motor vehicle that has a declared gross weight in

2-31 excess of 26,000 pounds shall pay to the department a tax of 8.7 cents per

2-32 gallon for the special fuel used in the propulsion of the motor vehicle on

2-33 the highways of this state. The tax must be paid by the special fuel user

2-34 when he files his quarterly or annual tax return with the department

2-35 pursuant to NRS 366.380.

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