SB59

Senate Bill No. 59–Senator Coffin

Prefiled January 30, 2001

____________

Referred to Committee on Taxation

SUMMARY—Changes designation of privilege taxes on motor vehicles to governmental services taxes. (BDR 32‑39)

FISCAL NOTE: Effect on Local Government: No.

Effect on the State: No.

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 taxes on motor vehicles; changing the designation of privilege taxes to governmental services taxes; 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 361.1565 is hereby amended to read as follows:

1-2 361.1565 The personal property tax exemption to which a widow,

1-3 orphan child, blind person, veteran or surviving spouse of a disabled

1-4 veteran is entitled [under] pursuant to NRS 361.080, 361.085, 361.090 or

1-5 361.091 is reduced to the extent that he is allowed an exemption from the

1-6 [vehicle privilege tax under] governmental services tax pursuant to

1-7 chapter 371 of NRS.

1-8 Sec. 2. NRS 371.010 is hereby amended to read as follows:

1-9 371.010 This chapter [shall be known and] may be cited as the

1-10 [Vehicle Privilege] Governmental Services Tax Law.

1-11 Sec. 3. NRS 371.030 is hereby amended to read as follows:

1-12 371.030 A basic tax for governmental services is hereby imposed for

1-13 the privilege of operating any vehicle upon the public highways of this

1-14 state. Such tax [shall be] is imposed in lieu of all taxes based on value and

1-15 levied for state or local purpose on such vehicles.

1-16 Sec. 4. NRS 371.040 is hereby amended to read as follows:

1-17 371.040 The annual amount of the basic [privilege] governmental

1-18 services tax throughout the state is 4 cents on each $1 of valuation of the

1-19 vehicle as determined by the department.

1-20 Sec. 5. NRS 371.045 is hereby amended to read as follows:

1-21 371.045 1. A board of county commissioners may by ordinance, but

1-22 not as in a case of emergency, after receiving the approval of a majority of

1-23 the registered voters voting on the question at a primary, general or special

2-1 election, impose a supplemental [privilege] governmental services tax of

2-2 not more than 1 cent on each $1 of valuation of the vehicle for the privilege

2-3 of operating upon the public streets, roads and highways of the county on

2-4 each vehicle based in the county except:

2-5 (a) A vehicle exempt from the [motor vehicle privilege] governmental

2-6 services tax pursuant to this chapter; or

2-7 (b) A vehicle subject to NRS 706.011 to 706.861, inclusive, which is

2-8 engaged in interstate or intercounty operations.

2-9 2. A county may combine this question with questions submitted

2-10 pursuant to NRS 244.3351, 278.710 or 377A.020, or any combination

2-11 thereof.

2-12 3. A special election may be held only if the board of county

2-13 commissioners determines, by a unanimous vote, that an emergency exists.

2-14 The determination made by the board is conclusive unless it is shown that

2-15 the board acted with fraud or a gross abuse of discretion. An action to

2-16 challenge the determination made by the board must be commenced within

2-17 15 days after the board’s determination is final. As used in this subsection,

2-18 “emergency” means any unexpected occurrence or combination of

2-19 occurrences which requires immediate action by the board of county

2-20 commissioners to prevent or mitigate a substantial financial loss to the

2-21 county or to enable the board to provide an essential service to the

2-22 residents of the county.

2-23 4. Collection of the tax imposed pursuant to this section must not

2-24 commence earlier than the first day of the second calendar month after

2-25 adoption of the ordinance imposing the tax.

2-26 5. Except as otherwise provided in subsection 6 and NRS 371.047, the

2-27 county shall use the proceeds of the tax to pay the cost of:

2-28 (a) Projects related to the construction and maintenance of sidewalks,

2-29 streets, avenues, boulevards, highways and other public rights of way used

2-30 primarily for vehicular traffic, including, without limitation, overpass

2-31 projects, street projects or underpass projects, as defined in NRS 244A.037,

2-32 244A.053 and 244A.055, within the boundaries of the county or within 1

2-33 mile outside those boundaries if the board of county commissioners finds

2-34 that such projects outside the boundaries of the county will facilitate

2-35 transportation within the county;

2-36 (b) Payment of principal and interest on notes, bonds or other

2-37 obligations incurred to fund projects described in paragraph (a); or

2-38 (c) Any combination of those uses.

2-39 6. The county may expend the proceeds of the supplemental

2-40 [privilege] governmental services tax authorized by this section and NRS

2-41 371.047, or any borrowing in anticipation of that tax, pursuant to an

2-42 interlocal agreement between the county and the regional transportation

2-43 commission of the county with respect to the projects to be financed with

2-44 the proceeds of the tax.

2-45 7. As used in this section, “based” has the meaning ascribed to it in

2-46 NRS 482.011.

2-47 Sec. 6. NRS 371.060 is hereby amended to read as follows:

2-48 371.060 1. Except as otherwise provided in subsection 2, each

2-49 vehicle must be depreciated by the department for the purposes of the

3-1 annual [privilege] governmental services tax according to the following

3-2 schedule:

3-3 Percentage of

3-4 Age Initial Value

3-5 New................................... 100 percent

3-6 1 year.................................. 85 percent

3-7 2 years................................. 75 percent

3-8 3 years................................. 65 percent

3-9 4 years................................. 55 percent

3-10 5 years................................ 45 percent

3-11 6 years................................ 35 percent

3-12 7 years................................ 25 percent

3-13 8 years................................ 15 percent

3-14 9 years or more..................... 5 percent

3-15 2. Each bus, truck or truck tractor having a declared gross weight of

3-16 10,000 pounds or more and each trailer or semitrailer having an unladen

3-17 weight of 4,000 pounds or more must be depreciated by the department for

3-18 the purposes of the annual [privilege] governmental services tax according

3-19 to the following schedule:

3-20

3-21 Percentage of

3-22 Age Initial Value

3-23 New.................................. 100 percent

3-24 1 year.................................. 75 percent

3-25 2 years................................ 59 percent

3-26 3 years................................ 47 percent

3-27 4 years................................ 37 percent

3-28 5 years................................ 28 percent

3-29 6 years................................ 23 percent

3-30 7 years................................ 20 percent

3-31 8 years................................ 17 percent

3-32 9 years................................ 15 percent

3-33 10 years or more................. 13 percent

3-34 3. Notwithstanding any other provision of this section, the minimum

3-35 amount of [privilege] the governmental services tax:

3-36 (a) On any trailer having an unladen weight of 1,000 pounds or less is

3-37 $3; and

3-38 (b) On any other vehicle is $6.

3-39 4. For the purposes of this section, a vehicle shall be deemed a “new”

3-40 vehicle if the vehicle has never been registered with the department and has

3-41 never been registered with the appropriate agency of any other state, the

3-42 District of Columbia, any territory or possession of the United States or

3-43 any foreign state, province or country.

4-1 Sec. 7. NRS 371.070 is hereby amended to read as follows:

4-2 371.070 Upon vehicles registered for the first time in this state after

4-3 the beginning of the registration year, the amount of the [privilege tax

4-4 shall] governmental services tax must be reduced one-twelfth for each

4-5 month which has elapsed since the beginning of such year.

4-6 Sec. 8. NRS 371.080 is hereby amended to read as follows:

4-7 371.080 If any vehicle which is exempt from the [privilege tax under]

4-8 governmental services tax pursuant to NRS 371.100 ceases to be exempt

4-9 after the beginning of the registration year by reason of a change of

4-10 ownership, the amount of the [privilege tax shall] tax must be reduced one-

4-11 twelfth for each month which has elapsed since the beginning of [such]

4-12 that year.

4-13 Sec. 9. NRS 371.085 is hereby amended to read as follows:

4-14 371.085 Interstate motor carriers who register under the Interstate

4-15 Highway User Fee Apportionment Act or NRS 482.482 may prorate their

4-16 [vehicle privilege] governmental services tax by the same percentages as

4-17 those set out in subsection 2 of NRS 706.841 or NRS 706.861.

4-18 Sec. 10. NRS 371.100 is hereby amended to read as follows:

4-19 371.100 1. The [privilege] governmental services tax imposed by

4-20 this chapter does not apply to vehicles owned by the United States, the

4-21 State of Nevada, any political subdivision of the State of Nevada, or any

4-22 county, municipal corporation, city, unincorporated town or school district

4-23 in the State of Nevada, or to vehicles for whose operation money is

4-24 provided by the state or Federal Government and which are operated solely

4-25 for the transportation of or furnishing services to elderly or handicapped

4-26 persons, or to the emergency vehicles owned by any volunteer fire

4-27 department or volunteer ambulance service based in this state.

4-28 2. Any vehicle which ceases to be used exclusively for the purpose for

4-29 which it is exempted from the [privilege] governmental services tax by this

4-30 section becomes immediately subject to that tax.

4-31 3. Except as otherwise provided in subsection 4, vehicles exempted

4-32 from the [privilege] governmental services tax by this section which are

4-33 leased, loaned or otherwise made available to and used by a private person,

4-34 association or corporation in connection with a business conducted for

4-35 profit are subject to taxation in the same amount and to the same extent as

4-36 though the lessee or user were the owner of such vehicle.

4-37 4. Vehicles which are used by a private person and are dedicated for

4-38 exclusive use as part of a system which:

4-39 (a) Operates vehicles for public transportation in an urban area;

4-40 (b) Transports persons who pay the established fare; and

4-41 (c) Uses public money to operate the system or acquire new
equipment,

4-42 are exempted from the [privilege] governmental services tax imposed by

4-43 this chapter.

4-44 Sec. 11. NRS 371.104 is hereby amended to read as follows:

4-45 371.104 1. A bona fide resident of the State of Nevada who has

4-46 incurred a permanent service-connected disability and has been honorably

4-47 discharged from the Armed Forces of the United States, or his surviving

4-48 spouse, is entitled to a veteran’s exemption from the payment of [vehicle

5-1 privilege] governmental services taxes on vehicles of the following

5-2 determined valuations:

5-3 (a) If he has a disability of 100 percent, the first $10,000 of determined

5-4 valuation;

5-5 (b) If he has a disability of 80 to 99 percent, inclusive, the first $7,500

5-6 of determined valuation; or

5-7 (c) If he has a disability of 60 to 79 percent, inclusive, the first $5,000

5-8 of determined valuation.

5-9 2. For the purpose of this section, the first $10,000 determined

5-10 valuation of vehicles in which an applicant has any interest shall be

5-11 deemed to belong entirely to that person.

5-12 3. A person claiming the exemption shall file annually with the

5-13 department in the county where the exemption is claimed an affidavit

5-14 declaring that he is a bona fide resident of the State of Nevada who meets

5-15 all the other requirements of subsection 1, and that the exemption is

5-16 claimed in no other county within this state. After the filing of the original

5-17 affidavit, the county assessor shall mail a form for renewal of the

5-18 exemption to the person each year following a year in which the exemption

5-19 was allowed for that person. The form must be designed to facilitate its

5-20 return by mail by the person claiming the exemption.

5-21 4. Before allowing any exemption pursuant to the provisions of this

5-22 section, the department shall require proof of the applicant’s status, and for

5-23 that purpose shall require production of:

5-24 (a) A certificate from the Department of Veterans Affairs that the

5-25 veteran has incurred a permanent service-connected disability, which

5-26 shows the percentage of that disability; and

5-27 (b) Any one of the following:

5-28 (1) An honorable discharge;

5-29 (2) A certificate of satisfactory service; or

5-30 (3) A certified copy of either of these documents.

5-31 5. A surviving spouse claiming an exemption pursuant to this section

5-32 must file with the department in the county where the exemption is claimed

5-33 an affidavit declaring that:

5-34 (a) The surviving spouse was married to and living with the disabled

5-35 veteran for the 5 years preceding his death;

5-36 (b) The disabled veteran was eligible for the exemption at the time of

5-37 his death; and

5-38 (c) The surviving spouse has not remarried.

5-39 The affidavit required by this subsection is in addition to the certification

5-40 required pursuant to subsections 3 and 4. After the filing of the original

5-41 affidavit required by this subsection, the county assessor shall mail a form

5-42 for renewal of the exemption to the person each year following a year in

5-43 which the exemption was allowed for that person. The form must be

5-44 designed to facilitate its return by mail by the person claiming the

5-45 exemption.

5-46 6. If a tax exemption is allowed under this section, the claimant is not

5-47 entitled to an exemption under NRS 371.103.

6-1 7. If any person makes a false affidavit or produces false proof to the

6-2 department, and as a result of the false affidavit or false proof, the person is

6-3 allowed a tax exemption to which he is not entitled, he is guilty of a gross

6-4 misdemeanor.

6-5 Sec. 12. NRS 371.105 is hereby amended to read as follows:

6-6 371.105 Claims pursuant to NRS 371.101, 371.102, 371.103 or

6-7 371.104 for tax exemption on the [vehicle privilege] governmental

6-8 services tax and designations of any amount to be credited to the veterans’

6-9 home account pursuant to NRS 371.1035 must be filed annually at any

6-10 time on or before the date when payment of the tax is due. All exemptions

6-11 provided for in this section must not be in an amount which gives the

6-12 taxpayer a total exemption greater than that to which he is entitled during

6-13 any fiscal year.

6-14 Sec. 13. NRS 371.110 is hereby amended to read as follows:

6-15 371.110 Except as otherwise provided in NRS 482.482, the [privilege]

6-16 governmental services tax is due on the first day of the registration year for

6-17 the vehicle concerned and must be paid at the same time as, and in

6-18 conjunction with, the registration or renewal of registration of the vehicle.

6-19 Sec. 14. NRS 371.120 is hereby amended to read as follows:

6-20 371.120 The department shall collect the [privilege] governmental

6-21 services tax and issue to each person who pays the tax a receipt [which

6-22 shall sufficiently identify] that sufficiently identifies the vehicle upon

6-23 which the tax is paid.

6-24 Sec. 15. NRS 371.130 is hereby amended to read as follows:

6-25 371.130 Whenever any vehicle is operated upon any highway of this

6-26 state without the [privilege] governmental services tax having first been

6-27 paid as required in this chapter, the tax is delinquent.

6-28 Sec. 16. NRS 371.140 is hereby amended to read as follows:

6-29 371.140 1. Except as otherwise provided in subsection 3 and NRS

6-30 482.482, if the [privilege] governmental services tax for a vehicle for the

6-31 next period of registration is not paid before the expiration of the current

6-32 period of registration for that vehicle, a penalty equal to 10 percent of the

6-33 tax due, but not less than $6, plus the amount of the delinquent tax, must be

6-34 added to the [privilege] governmental services tax due for the next period

6-35 of registration, unless the vehicle has not been operated on the highways

6-36 since the expiration of the prior registration. The department may retain

6-37 any penalty so collected.

6-38 2. Evidence of the nonoperation of a vehicle must be made by an

6-39 affidavit executed by a person having knowledge of the fact. The affidavit

6-40 must accompany the application for renewal of registration.

6-41 3. The provisions of this section do not apply to vehicles registered

6-42 pursuant to NRS 706.841.

6-43 Sec. 17. NRS 371.170 is hereby amended to read as follows:

6-44 371.170 No penalty [shall] may be assessed for the delinquent

6-45 payment of a [privilege] governmental services tax if:

6-46 1. [Subsequent to] After the date the tax became due, the vehicle is

6-47 repossessed on behalf of the legal owner;

6-48 2. The tax is paid within 30 days [of] after taking possession; and

7-1 3. A transfer of registration to a new owner is applied for during [such]

7-2 that time.

7-3 Sec. 18. NRS 371.180 is hereby amended to read as follows:

7-4 371.180 If a transferee applies for a transfer of registration and it is

7-5 determined by the department that [privilege tax] penalties for the

7-6 nonpayment of the governmental services tax accrued [prior to] before the

7-7 transfer of the vehicle, and that the transferee was not cognizant of the

7-8 nonpayment of the [privilege] governmental services tax for the current or

7-9 prior years, and the whereabouts of the transferor or record owner are

7-10 unknown, the department may waive payment of the penalties upon

7-11 payment of the [privilege] governmental services taxes due.

7-12 Sec. 19. NRS 371.190 is hereby amended to read as follows:

7-13 371.190 1. Every [privilege] governmental services tax and any

7-14 penalty added thereto constitute a lien upon the vehicle for which due from

7-15 the date on which the tax becomes due.

7-16 2. The department may collect the tax and any penalty by seizure and

7-17 sale of the vehicle or, if the department determines that it is impractical to

7-18 seize and sell [such] the vehicle, the Nevada highway patrol shall remove

7-19 the registration certificate and license plates from [such] the vehicle and

7-20 retain [such] the certificate and plates until the [privilege] governmental

7-21 services tax and any penalty are paid.

7-22 3. The seizure and sale [shall] must be conducted by the department in

7-23 the same manner as is provided by law for the seizure and sale of personal

7-24 property for the collection of taxes due on personal property.

7-25 Sec. 20. NRS 371.220 is hereby amended to read as follows:

7-26 371.220 If the department erroneously collects any [privilege]

7-27 governmental services tax or penalty not required to be paid under the

7-28 provisions of this chapter, the amount [shall] must be refunded to the

7-29 person who paid it upon application therefor within 3 years after the date of

7-30 the payment.

7-31 Sec. 21. NRS 371.230 is hereby amended to read as follows:

7-32 371.230 Except as otherwise provided in NRS 371.1035 or 482.180,

7-33 money collected by the department for [privilege] governmental services

7-34 taxes and penalties pursuant to the provisions of this chapter must be

7-35 deposited with the state treasurer to the credit of the motor vehicle fund.

7-36 Sec. 22. NRS 374.785 is hereby amended to read as follows:

7-37 374.785 1. All fees, taxes, interest and penalties imposed and all

7-38 amounts of tax required to be paid to counties under this chapter must be

7-39 paid to the department in the form of remittances payable to the

7-40 department.

7-41 2. The department shall deposit the payments in the state treasury to

7-42 the credit of the sales and use tax account in the state general fund.

7-43 3. The state controller, acting upon the collection data furnished by the

7-44 department, shall, each month, from the sales and use tax account in the

7-45 state general fund:

7-46 (a) Transfer .75 percent of all fees, taxes, interest and penalties collected

7-47 in each county during the preceding month to the appropriate account in

7-48 the state general fund as compensation to the state for the costs of

7-49 collecting the tax.

8-1 (b) Transfer .75 percent of all fees, taxes, interest and penalties

8-2 collected during the preceding month from out-of-state businesses not

8-3 maintaining a fixed place of business within this state to the appropriate

8-4 account in the state general fund as compensation to the state for the costs

8-5 of collecting the tax.

8-6 (c) Determine for each county the amount of money equal to the fees,

8-7 taxes, interest and penalties collected in the county pursuant to this chapter

8-8 during the preceding month less the amount transferred pursuant to

8-9 paragraph (a).

8-10 (d) Transfer the total amount of taxes collected pursuant to this chapter

8-11 during the preceding month from out-of-state businesses not maintaining a

8-12 fixed place of business within this state, less the amount transferred

8-13 pursuant to paragraph (b), to the state distributive school account in the

8-14 state general fund.

8-15 (e) Except as otherwise provided in NRS 387.528, transfer the amount

8-16 owed to each county to the intergovernmental fund and remit the money to

8-17 the credit of the county school district fund.

8-18 4. For the purpose of the distribution required by this section, the

8-19 occasional sale of a vehicle shall be deemed to take place in the county to

8-20 which the [privilege] governmental services tax payable by the buyer upon

8-21 that vehicle is distributed.

8-22 Sec. 23. NRS 377.055 is hereby amended to read as follows:

8-23 377.055 1. The department shall monthly determine for each county

8-24 an amount of money equal to the sum of:

8-25 (a) Any fees and any taxes, interest and penalties which derive from the

8-26 basic city-county relief tax collected in that county pursuant to this chapter

8-27 during the preceding month, less the corresponding amount transferred to

8-28 the state general fund pursuant to subsection 3 of NRS 377.050; and

8-29 (b) That proportion of the total amount of taxes which derive from that

8-30 portion of the tax levied at the rate of one-half of 1 percent collected

8-31 pursuant to this chapter during the preceding month from out-of-state

8-32 businesses not maintaining a fixed place of business within this state, less

8-33 the corresponding amount transferred to the state general fund pursuant to

8-34 subsection 3 of NRS 377.050, which the population of that county bears to

8-35 the total population of all counties which have in effect a city-county relief

8-36 tax ordinance,

8-37 and deposit the money in the local government tax distribution account

8-38 created by NRS 360.660 for credit to the respective subaccounts of each

8-39 county.

8-40 2. For the purpose of the distribution required by this section, the

8-41 occasional sale of a vehicle shall be deemed to take place in the county to

8-42 which the [privilege] governmental services tax payable by the buyer upon

8-43 that vehicle is distributed.

8-44 Sec. 24. NRS 338.1389 is hereby amended to read as follows:

8-45 338.1389 1. Except as otherwise provided in NRS 338.1385 and

8-46 338.1711 to 338.1727, inclusive, a public body shall award a contract for a

8-47 public work to the contractor who submits the best bid.

8-48 2. Except as otherwise provided in subsection 8 or limited by

8-49 subsection 9, for the purposes of this section, a contractor who:

9-1 (a) Has been determined by the public body to be a qualified bidder

9-2 pursuant to NRS 338.1379 or is exempt from meeting such requirements

9-3 pursuant to NRS 338.1373 or 338.1383; and

9-4 (b) At the time he submits his bid, provides to the public body a copy of

9-5 a certificate of eligibility to receive a preference in bidding on public works

9-6 issued to him by the state contractors’ board pursuant to subsection 3,

9-7 shall be deemed to have submitted a better bid than a competing contractor

9-8 who has not provided a copy of such a valid certificate of eligibility if the

9-9 amount of his bid is not more than 5 percent higher than the amount bid by

9-10 the competing contractor.

9-11 3. The state contractors’ board shall issue a certificate of eligibility to

9-12 receive a preference in bidding on public works to a general contractor who

9-13 is licensed pursuant to the provisions of chapter 624 of NRS and submits to

9-14 the board an affidavit from a certified public accountant setting forth that

9-15 the general contractor has:

9-16 (a) Paid:

9-17 (1) The sales and use taxes imposed pursuant to chapters 372, 374

9-18 and 377 of NRS on materials used for construction in this state, including,

9-19 without limitation, construction that is undertaken or carried out on land

9-20 within the boundaries of this state that is managed by the Federal

9-21 Government or is on an Indian reservation or Indian colony, of not less

9-22 than $5,000 for each consecutive 12-month period for 60 months

9-23 immediately preceding the submission of the affidavit from the certified

9-24 public accountant;

9-25 (2) The [motor vehicle privilege] governmental services tax imposed

9-26 pursuant to chapter 371 of NRS on the vehicles used in the operation of his

9-27 business in this state of not less than $5,000 for each consecutive 12-month

9-28 period for 60 months immediately preceding the submission of the affidavit

9-29 from the certified public accountant; or

9-30 (3) Any combination of such sales and use taxes and [motor vehicle

9-31 privilege] governmental services tax; or

9-32 (b) Acquired, by inheritance, gift or transfer through a stock option plan

9-33 for employees, all the assets and liabilities of a viable, operating

9-34 construction firm that possesses a:

9-35 (1) License as a general contractor pursuant to the provisions of

9-36 chapter 624 of NRS; and

9-37 (2) Certificate of eligibility to receive a preference in bidding on

9-38 public works.

9-39 4. For the purposes of complying with the requirements set forth in

9-40 paragraph (a) of subsection 3, a general contractor shall be deemed to have

9-41 paid:

9-42 (a) Sales and use taxes and [motor vehicle privilege] governmental

9-43 services taxes that were paid in this state by an affiliate or parent company

9-44 of the contractor, if the affiliate or parent company is also a general

9-45 contractor; and

9-46 (b) Sales and use taxes that were paid in this state by a joint venture in

9-47 which the contractor is a participant, in proportion to the amount of interest

9-48 the contractor has in the joint venture.

10-1 5. A contractor who has received a certificate of eligibility to receive a

10-2 preference in bidding on public works from the state contractors’ board

10-3 pursuant to subsection 3 shall, at the time for the annual renewal of his

10-4 contractors’ license pursuant to NRS 624.283, submit to the board an

10-5 affidavit from a certified public accountant setting forth that the contractor

10-6 has, during the immediately preceding 12 months, paid the taxes required

10-7 pursuant to paragraph (a) of subsection 3 to maintain his eligibility to hold

10-8 such a certificate.

10-9 6. A contractor who fails to submit an affidavit to the board pursuant

10-10 to subsection 5 ceases to be eligible to receive a preference in bidding on

10-11 public works unless he reapplies for and receives a certificate of eligibility

10-12 pursuant to subsection 3.

10-13 7. If a contractor who applies to the state contractors’ board for a

10-14 certificate of eligibility to receive a preference in bidding on public works

10-15 submits false information to the board regarding the required payment of

10-16 taxes, the contractor is not eligible to receive a preference in bidding on

10-17 public works for a period of 5 years after the date on which the board

10-18 becomes aware of the submission of the false information.

10-19 8. If any federal statute or regulation precludes the granting of federal

10-20 assistance or reduces the amount of that assistance for a particular public

10-21 work because of the provisions of subsection 2, those provisions do not

10-22 apply insofar as their application would preclude or reduce federal

10-23 assistance for that work. The provisions of subsection 2 do not apply to any

10-24 contract for a public work which is expected to cost less than $250,000.

10-25 9. Except as otherwise provided in subsection 2 of NRS 338.1727, if a

10-26 bid is submitted by two or more contractors as a joint venture or by one of

10-27 them as a joint venturer, the provisions of subsection 2 apply only if both

10-28 or all of the joint venturers separately meet the requirements of that

10-29 subsection.

10-30 10. The state contractors’ board shall adopt regulations and may assess

10-31 reasonable fees relating to the certification of contractors for a preference

10-32 in bidding on public works.

10-33 11. A person or entity who believes that a contractor wrongfully holds

10-34 a certificate of eligibility to receive a preference in bidding on public works

10-35 may challenge the validity of the certificate by filing a written objection

10-36 with the public body to which the contractor has submitted a bid or

10-37 proposal on a contract for the construction of a public work. A written

10-38 objection authorized pursuant to this subsection must:

10-39 (a) Set forth proof or substantiating evidence to support the belief of the

10-40 person or entity that the contractor wrongfully holds a certificate of

10-41 eligibility to receive a preference in bidding on public works; and

10-42 (b) Be filed with the public body at or after the time at which the

10-43 contractor submitted the bid or proposal to the public body and before the

10-44 time at which the public body awards the contract for which the bid or

10-45 proposal was submitted.

10-46 12. If a public body receives a written objection pursuant to subsection

10-47 11, the public body shall determine whether the objection is accompanied

10-48 by the proof or substantiating evidence required pursuant to paragraph (a)

10-49 of that subsection. If the public body determines that the objection is not

11-1 accompanied by the required proof or substantiating evidence, the public

11-2 body shall dismiss the objection and may proceed immediately to award

11-3 the contract. If the public body determines that the objection is

11-4 accompanied by the required proof or substantiating evidence, the public

11-5 body shall determine whether the contractor qualifies for the certificate

11-6 pursuant to the provisions of this section and may proceed to award the

11-7 contract accordingly.

11-8 Sec. 25. NRS 338.1389 is hereby amended to read as follows:

11-9 338.1389 1. Except as otherwise provided in NRS 338.1385, a public

11-10 body shall award a contract for a public work to the contractor who

11-11 submits the best bid.

11-12 2. Except as otherwise provided in subsection 8 or limited by

11-13 subsection 9, for the purposes of this section, a contractor who:

11-14 (a) Has been determined by the public body to be a qualified bidder

11-15 pursuant to NRS 338.1379 or is exempt from meeting such requirements

11-16 pursuant to NRS 338.1373 or 338.1383; and

11-17 (b) At the time he submits his bid, provides to the public body a copy of

11-18 a certificate of eligibility to receive a preference in bidding on public works

11-19 issued to him by the state contractors’ board pursuant to subsection 3,

11-20 shall be deemed to have submitted a better bid than a competing contractor

11-21 who has not provided a copy of such a valid certificate of eligibility if the

11-22 amount of his bid is not more than 5 percent higher than the amount bid by

11-23 the competing contractor.

11-24 3. The state contractors’ board shall issue a certificate of eligibility to

11-25 receive a preference in bidding on public works to a general contractor who

11-26 is licensed pursuant to the provisions of chapter 624 of NRS and submits to

11-27 the board an affidavit from a certified public accountant setting forth that

11-28 the general contractor has:

11-29 (a) Paid:

11-30 (1) The sales and use taxes imposed pursuant to chapters 372, 374

11-31 and 377 of NRS on materials used for construction in this state, including,

11-32 without limitation, construction that is undertaken or carried out on land

11-33 within the boundaries of this state that is managed by the Federal

11-34 Government or is on an Indian reservation or Indian colony, of not less

11-35 than $5,000 for each consecutive 12-month period for 60 months

11-36 immediately preceding the submission of the affidavit from the certified

11-37 public accountant;

11-38 (2) The [motor vehicle privilege] governmental services tax imposed

11-39 pursuant to chapter 371 of NRS on the vehicles used in the operation of his

11-40 business in this state of not less than $5,000 for each consecutive 12-month

11-41 period for 60 months immediately preceding the submission of the affidavit

11-42 from the certified public accountant; or

11-43 (3) Any combination of such sales and use taxes and [motor vehicle

11-44 privilege] governmental services tax; or

11-45 (b) Acquired, by inheritance, gift or transfer through a stock option plan

11-46 for employees, all the assets and liabilities of a viable, operating

11-47 construction firm that possesses a:

11-48 (1) License as a general contractor pursuant to the provisions of

11-49 chapter 624 of NRS; and

12-1 (2) Certificate of eligibility to receive a preference in bidding on

12-2 public works.

12-3 4. For the purposes of complying with the requirements set forth in

12-4 paragraph (a) of subsection 3, a general contractor shall be deemed to have

12-5 paid:

12-6 (a) Sales and use taxes and [motor vehicle privilege] governmental

12-7 services taxes that were paid in this state by an affiliate or parent company

12-8 of the contractor, if the affiliate or parent company is also a general

12-9 contractor; and

12-10 (b) Sales and use taxes that were paid in this state by a joint venture in

12-11 which the contractor is a participant, in proportion to the amount of interest

12-12 the contractor has in the joint venture.

12-13 5. A contractor who has received a certificate of eligibility to receive a

12-14 preference in bidding on public works from the state contractors’ board

12-15 pursuant to subsection 3 shall, at the time for the annual renewal of his

12-16 contractors’ license pursuant to NRS 624.283, submit to the board an

12-17 affidavit from a certified public accountant setting forth that the contractor

12-18 has, during the immediately preceding 12 months, paid the taxes required

12-19 pursuant to paragraph (a) of subsection 3 to maintain his eligibility to hold

12-20 such a certificate.

12-21 6. A contractor who fails to submit an affidavit to the board pursuant

12-22 to subsection 5 ceases to be eligible to receive a preference in bidding on

12-23 public works unless he reapplies for and receives a certificate of eligibility

12-24 pursuant to subsection 3.

12-25 7. If a contractor who applies to the state contractors’ board for a

12-26 certificate of eligibility to receive a preference in bidding on public works

12-27 submits false information to the board regarding the required payment of

12-28 taxes, the contractor is not eligible to receive a preference in bidding on

12-29 public works for a period of 5 years after the date on which the board

12-30 becomes aware of the submission of the false information.

12-31 8. If any federal statute or regulation precludes the granting of federal

12-32 assistance or reduces the amount of that assistance for a particular public

12-33 work because of the provisions of subsection 2, those provisions do not

12-34 apply insofar as their application would preclude or reduce federal

12-35 assistance for that work. The provisions of subsection 2 do not apply to any

12-36 contract for a public work which is expected to cost less than $250,000.

12-37 9. If a bid is submitted by two or more contractors as a joint venture or

12-38 by one of them as a joint venturer, the provisions of subsection 2 apply

12-39 only if both or all of the joint venturers separately meet the requirements of

12-40 that subsection.

12-41 10. The state contractors’ board shall adopt regulations and may assess

12-42 reasonable fees relating to the certification of contractors for a preference

12-43 in bidding on public works.

12-44 11. A person or entity who believes that a contractor wrongfully holds

12-45 a certificate of eligibility to receive a preference in bidding on public works

12-46 may challenge the validity of the certificate by filing a written objection

12-47 with the public body to which the contractor has submitted a bid or

12-48 proposal on a contract for the construction of a public work. A written

12-49 objection authorized pursuant to this subsection must:

13-1 (a) Set forth proof or substantiating evidence to support the belief of the

13-2 person or entity that the contractor wrongfully holds a certificate of

13-3 eligibility to receive a preference in bidding on public works; and

13-4 (b) Be filed with the public body at or after the time at which the

13-5 contractor submitted the bid or proposal to the public body and before the

13-6 time at which the public body awards the contract for which the bid or

13-7 proposal was submitted.

13-8 12. If a public body receives a written objection pursuant to subsection

13-9 11, the public body shall determine whether the objection is accompanied

13-10 by the proof or substantiating evidence required pursuant to paragraph (a)

13-11 of that subsection. If the public body determines that the objection is not

13-12 accompanied by the required proof or substantiating evidence, the public

13-13 body shall dismiss the objection and may proceed immediately to award

13-14 the contract. If the public body determines that the objection is

13-15 accompanied by the required proof or substantiating evidence, the public

13-16 body shall determine whether the contractor qualifies for the certificate

13-17 pursuant to the provisions of this section and may proceed to award the

13-18 contract accordingly.

13-19 Sec. 26. NRS 338.147 is hereby amended to read as follows:

13-20 338.147 1. Except as otherwise provided in NRS 338.143 and

13-21 338.1711 to 338.1727, inclusive, a local government shall award a contract

13-22 for a public work to the contractor who submits the best bid.

13-23 2. Except as otherwise provided in subsection 8 or limited by

13-24 subsection 9, for the purposes of this section, a contractor who:

13-25 (a) Has been found to be a responsible and responsive contractor by the

13-26 local government; and

13-27 (b) At the time he submits his bid, provides to the local government a

13-28 copy of a certificate of eligibility to receive a preference in bidding on

13-29 public works issued to him by the state contractors’ board pursuant to

13-30 subsection 3,

13-31 shall be deemed to have submitted a better bid than a competing contractor

13-32 who has not provided a copy of such a valid certificate of eligibility if the

13-33 amount of his bid is not more than 5 percent higher than the amount bid by

13-34 the competing contractor.

13-35 3. The state contractors’ board shall issue a certificate of eligibility to

13-36 receive a preference in bidding on public works to a general contractor who

13-37 is licensed pursuant to the provisions of chapter 624 of NRS and submits to

13-38 the board an affidavit from a certified public accountant setting forth that

13-39 the general contractor has:

13-40 (a) Paid:

13-41 (1) The sales and use taxes imposed pursuant to chapters 372, 374

13-42 and 377 of NRS on materials used for construction in this state, including,

13-43 without limitation, construction that is undertaken or carried out on land

13-44 within the boundaries of this state that is managed by the Federal

13-45 Government or is on an Indian reservation or Indian colony, of not less

13-46 than $5,000 for each consecutive 12-month period for 60 months

13-47 immediately preceding the submission of the affidavit from the certified

13-48 public accountant;

14-1 (2) The [motor vehicle privilege] governmental services tax imposed

14-2 pursuant to chapter 371 of NRS on the vehicles used in the operation of his

14-3 business in this state of not less than $5,000 for each consecutive 12-month

14-4 period for 60 months immediately preceding the submission of the affidavit

14-5 from the certified public accountant; or

14-6 (3) Any combination of such sales and use taxes and [motor vehicle

14-7 privilege] governmental services tax; or

14-8 (b) Acquired, by inheritance, gift or transfer through a stock option plan

14-9 for employees, all the assets and liabilities of a viable, operating

14-10 construction firm that possesses a:

14-11 (1) License as a general contractor pursuant to the provisions of

14-12 chapter 624 of NRS; and

14-13 (2) Certificate of eligibility to receive a preference in bidding on

14-14 public works.

14-15 4. For the purposes of complying with the requirements set forth in

14-16 paragraph (a) of subsection 3, a general contractor shall be deemed to have

14-17 paid:

14-18 (a) Sales and use taxes and [motor vehicle privilege] governmental

14-19 services taxes that were paid in this state by an affiliate or parent company

14-20 of the contractor, if the affiliate or parent company is also a general

14-21 contractor; and

14-22 (b) Sales and use taxes that were paid in this state by a joint venture in

14-23 which the contractor is a participant, in proportion to the amount of interest

14-24 the contractor has in the joint venture.

14-25 5. A contractor who has received a certificate of eligibility to receive a

14-26 preference in bidding on public works from the state contractors’ board

14-27 pursuant to subsection 3 shall, at the time for the annual renewal of his

14-28 contractors’ license pursuant to NRS 624.283, submit to the board an

14-29 affidavit from a certified public accountant setting forth that the contractor

14-30 has, during the immediately preceding 12 months, paid the taxes required

14-31 pursuant to paragraph (a) of subsection 3 to maintain his eligibility to hold

14-32 such a certificate.

14-33 6. A contractor who fails to submit an affidavit to the board pursuant

14-34 to subsection 5 ceases to be eligible to receive a preference in bidding on

14-35 public works unless he reapplies for and receives a certificate of eligibility

14-36 pursuant to subsection 3.

14-37 7. If a contractor who applies to the state contractors’ board for a

14-38 certificate of eligibility to receive a preference in bidding on public works

14-39 submits false information to the board regarding the required payment of

14-40 taxes, the contractor is not eligible to receive a preference in bidding on

14-41 public works for a period of 5 years after the date on which the board

14-42 becomes aware of the submission of the false information.

14-43 8. If any federal statute or regulation precludes the granting of federal

14-44 assistance or reduces the amount of that assistance for a particular public

14-45 work because of the provisions of subsection 2, those provisions do not

14-46 apply insofar as their application would preclude or reduce federal

14-47 assistance for that work. The provisions of subsection 2 do not apply to any

14-48 contract for a public work which is expected to cost less than $250,000.

15-1 9. Except as otherwise provided in subsection 2 of NRS 338.1727 and

15-2 subsection 2 of NRS 408.3886 if a bid is submitted by two or more

15-3 contractors as a joint venture or by one of them as a joint venturer, the

15-4 provisions of subsection 2 apply only if both or all of the joint venturers

15-5 separately meet the requirements of that subsection.

15-6 10. The state contractors’ board shall adopt regulations and may assess

15-7 reasonable fees relating to the certification of contractors for a preference

15-8 in bidding on public works.

15-9 11. A person or entity who believes that a contractor wrongfully holds

15-10 a certificate of eligibility to receive a preference in bidding on public works

15-11 may challenge the validity of the certificate by filing a written objection

15-12 with the public body to which the contractor has submitted a bid or

15-13 proposal on a contract for the completion of a public work. A written

15-14 objection authorized pursuant to this subsection must:

15-15 (a) Set forth proof or substantiating evidence to support the belief of the

15-16 person or entity that the contractor wrongfully holds a certificate of

15-17 eligibility to receive a preference in bidding on public works; and

15-18 (b) Be filed with the public body at or after the time at which the

15-19 contractor submitted the bid or proposal to the public body and before the

15-20 time at which the public body awards the contract for which the bid or

15-21 proposal was submitted.

15-22 12. If a public body receives a written objection pursuant to subsection

15-23 11, the public body shall determine whether the objection is accompanied

15-24 by the proof or substantiating evidence required pursuant to paragraph (a)

15-25 of that subsection. If the public body determines that the objection is not

15-26 accompanied by the required proof or substantiating evidence, the public

15-27 body shall dismiss the objection and may proceed immediately to award

15-28 the contract. If the public body determines that the objection is

15-29 accompanied by the required proof or substantiating evidence, the public

15-30 body shall determine whether the contractor qualifies for the certificate

15-31 pursuant to the provisions of this section and may proceed to award the

15-32 contract accordingly.

15-33 Sec. 27. NRS 338.147 is hereby amended to read as follows:

15-34 338.147 1. Except as otherwise provided in NRS 338.143, a local

15-35 government shall award a contract for a public work to the contractor who

15-36 submits the best bid.

15-37 2. Except as otherwise provided in subsection 8 or limited by

15-38 subsection 9, for the purposes of this section, a contractor who:

15-39 (a) Has been found to be a responsible and responsive contractor by the

15-40 local government; and

15-41 (b) At the time he submits his bid, provides to the local government a

15-42 copy of a certificate of eligibility to receive a preference in bidding on

15-43 public works issued to him by the state contractors’ board pursuant to

15-44 subsection 3,

15-45 shall be deemed to have submitted a better bid than a competing contractor

15-46 who has not provided a copy of such a valid certificate of eligibility if the

15-47 amount of his bid is not more than 5 percent higher than the amount bid by

15-48 the competing contractor.

16-1 3. The state contractors’ board shall issue a certificate of eligibility to

16-2 receive a preference in bidding on public works to a general contractor who

16-3 is licensed pursuant to the provisions of chapter 624 of NRS and submits to

16-4 the board an affidavit from a certified public accountant setting forth that

16-5 the general contractor has:

16-6 (a) Paid:

16-7 (1) The sales and use taxes imposed pursuant to chapters 372, 374

16-8 and 377 of NRS on materials used for construction in this state, including,

16-9 without limitation, construction that is undertaken or carried out on land

16-10 within the boundaries of this state that is managed by the Federal

16-11 Government or is on an Indian reservation or Indian colony, of not less

16-12 than $5,000 for each consecutive 12-month period for 60 months

16-13 immediately preceding the submission of the affidavit from the certified

16-14 public accountant;

16-15 (2) The [motor vehicle privilege] governmental services tax imposed

16-16 pursuant to chapter 371 of NRS on the vehicles used in the operation of his

16-17 business in this state of not less than $5,000 for each consecutive 12-month

16-18 period for 60 months immediately preceding the submission of the affidavit

16-19 from the certified public accountant; or

16-20 (3) Any combination of such sales and use taxes and [motor vehicle

16-21 privilege] governmental services tax; or

16-22 (b) Acquired, by inheritance, gift or transfer through a stock option plan

16-23 for employees, all the assets and liabilities of a viable, operating

16-24 construction firm that possesses a:

16-25 (1) License as a general contractor pursuant to the provisions of

16-26 chapter 624 of NRS; and

16-27 (2) Certificate of eligibility to receive a preference in bidding on

16-28 public works.

16-29 4. For the purposes of complying with the requirements set forth in

16-30 paragraph (a) of subsection 3, a general contractor shall be deemed to have

16-31 paid:

16-32 (a) Sales and use taxes and [motor vehicle privilege] governmental

16-33 services taxes that were paid in this state by an affiliate or parent company

16-34 of the contractor, if the affiliate or parent company is also a general

16-35 contractor; and

16-36 (b) Sales and use taxes that were paid in this state by a joint venture in

16-37 which the contractor is a participant, in proportion to the amount of interest

16-38 the contractor has in the joint venture.

16-39 5. A contractor who has received a certificate of eligibility to receive a

16-40 preference in bidding on public works from the state contractors’ board

16-41 pursuant to subsection 3 shall, at the time for the annual renewal of his

16-42 contractors’ license pursuant to NRS 624.283, submit to the board an

16-43 affidavit from a certified public accountant setting forth that the contractor

16-44 has, during the immediately preceding 12 months, paid the taxes required

16-45 pursuant to paragraph (a) of subsection 3 to maintain his eligibility to hold

16-46 such a certificate.

16-47 6. A contractor who fails to submit an affidavit to the board pursuant

16-48 to subsection 5 ceases to be eligible to receive a preference in bidding on

17-1 public works unless he reapplies for and receives a certificate of eligibility

17-2 pursuant to subsection 3.

17-3 7. If a contractor who applies to the state contractors’ board for a

17-4 certificate of eligibility to receive a preference in bidding on public works

17-5 submits false information to the board regarding the required payment of

17-6 taxes, the contractor is not eligible to receive a preference in bidding on

17-7 public works for a period of 5 years after the date on which the board

17-8 becomes aware of the submission of the false information.

17-9 8. If any federal statute or regulation precludes the granting of federal

17-10 assistance or reduces the amount of that assistance for a particular public

17-11 work because of the provisions of subsection 2, those provisions do not

17-12 apply insofar as their application would preclude or reduce federal

17-13 assistance for that work. The provisions of subsection 2 do not apply to any

17-14 contract for a public work which is expected to cost less than $250,000.

17-15 9. If a bid is submitted by two or more contractors as a joint venture or

17-16 by one of them as a joint venturer, the provisions of subsection 2 apply

17-17 only if both or all of the joint venturers separately meet the requirements of

17-18 that subsection.

17-19 10. The state contractors’ board shall adopt regulations and may assess

17-20 reasonable fees relating to the certification of contractors for a preference

17-21 in bidding on public works.

17-22 11. A person or entity who believes that a contractor wrongfully holds

17-23 a certificate of eligibility to receive a preference in bidding on public works

17-24 may challenge the validity of the certificate by filing a written objection

17-25 with the public body to which the contractor has submitted a bid or

17-26 proposal on a contract for the completion of a public work. A written

17-27 objection authorized pursuant to this subsection must:

17-28 (a) Set forth proof or substantiating evidence to support the belief of the

17-29 person or entity that the contractor wrongfully holds a certificate of

17-30 eligibility to receive a preference in bidding on public works; and

17-31 (b) Be filed with the public body at or after the time at which the

17-32 contractor submitted the bid or proposal to the public body and before the

17-33 time at which the public body awards the contract for which the bid or

17-34 proposal was submitted.

17-35 12. If a public body receives a written objection pursuant to subsection

17-36 11, the public body shall determine whether the objection is accompanied

17-37 by the proof or substantiating evidence required pursuant to paragraph (a)

17-38 of that subsection. If the public body determines that the objection is not

17-39 accompanied by the required proof or substantiating evidence, the public

17-40 body shall dismiss the objection and may proceed immediately to award

17-41 the contract. If the public body determines that the objection is

17-42 accompanied by the required proof or substantiating evidence, the public

17-43 body shall determine whether the contractor qualifies for the certificate

17-44 pursuant to the provisions of this section and may proceed to award the

17-45 contract accordingly.

17-46 Sec. 28. NRS 354.705 is hereby amended to read as follows:

17-47 354.705 1. As soon as practicable after the department takes over the

17-48 management of a local government, the executive director shall:

18-1 (a) Determine the total amount of expenditures necessary to allow the

18-2 local government to perform the basic functions for which it was created;

18-3 (b) Determine the amount of revenue reasonably expected to be

18-4 available to the local government; and

18-5 (c) Consider any alternative sources of revenue available to the local

18-6 government.

18-7 2. If the executive director determines that the available revenue is not

18-8 sufficient to provide for the payment of required debt service and operating

18-9 expenses, he may submit his findings to the committee who shall review

18-10 the determinations made by the executive director. If the committee

18-11 determines that additional revenue is needed, it shall prepare a

18-12 recommendation to the Nevada tax commission as to which one or more of

18-13 the following additional taxes or charges should be imposed by the local

18-14 government:

18-15 (a) The levy of a property tax up to a rate which when combined with

18-16 all other overlapping rates levied in the state does not exceed $4.50 on each

18-17 $100 of assessed valuation.

18-18 (b) An additional tax on transient lodging at a rate not to exceed 1

18-19 percent of the gross receipts from the rental of transient lodging within the

18-20 boundaries of the local government upon all persons in the business of

18-21 providing lodging. Any such tax must be collected and administered in the

18-22 same manner as all other taxes on transient lodging are collected by or for

18-23 the local government.

18-24 (c) Additional service charges appropriate to the local government.

18-25 (d) If the local government is a county or has boundaries that are

18-26 conterminous with the boundaries of the county:

18-27 (1) An additional tax on the gross receipts from the sale or use of

18-28 tangible personal property not to exceed one quarter of 1 percent

18-29 throughout the county. The ordinance imposing any such tax must include

18-30 provisions in substance which comply with the requirements of subsections

18-31 2 to 5, inclusive, of NRS 377A.030.

18-32 (2) An additional [motor vehicle privilege] governmental services tax

18-33 of not more than 1 cent on each $1 of valuation of the vehicle for the

18-34 privilege of operating upon the public streets, roads and highways of the

18-35 county on each vehicle based in the county except those vehicles exempt

18-36 from the [motor vehicle privilege] governmental services tax imposed

18-37 pursuant to chapter 371 of NRS or a vehicle subject to NRS 706.011 to

18-38 706.861, inclusive, which is engaged in interstate or intercounty

18-39 operations. As used in this subparagraph, “based” has the meaning ascribed

18-40 to it in NRS 482.011.

18-41 3. Upon receipt of the plan from the committee, the Nevada tax

18-42 commission shall hold a public hearing at a location within the boundaries

18-43 of the local government in which the severe financial emergency exists

18-44 after giving public notice of the hearing at least 10 days before the date on

18-45 which the hearing will be held. In addition to the public notice, the Nevada

18-46 tax commission shall give notice to the governing body of each local

18-47 government whose jurisdiction overlaps with the jurisdiction of the local

18-48 government in which the severe financial emergency exists.

19-1 4. After the public hearing, the Nevada tax commission may adopt the

19-2 plan as submitted or adopt a revised plan. Any plan adopted pursuant to

19-3 this section must include the duration for which any new or increased taxes

19-4 or charges may be collected which must not exceed 5 years.

19-5 5. Upon adoption of the plan by the Nevada tax commission, the local

19-6 government in which the severe financial emergency exists shall impose or

19-7 cause to be imposed the additional taxes and charges included in the plan

19-8 for the duration stated in the plan or until the severe financial emergency

19-9 has been determined by the Nevada tax commission to have ceased to

19-10 exist.

19-11 6. The allowed revenue from taxes ad valorem determined pursuant to

19-12 NRS 354.59811 does not apply to any additional property tax levied

19-13 pursuant to this section.

19-14 Sec. 29. NRS 387.328 is hereby amended to read as follows:

19-15 387.328 1. The board of trustees of each school district shall

19-16 establish a fund for capital projects for the purposes set forth in subsection

19-17 1 of NRS 387.335. The money in the fund for capital projects may be

19-18 transferred to the debt service fund to pay the cost of the school district’s

19-19 debt service.

19-20 2. The board of trustees may accumulate money in the fund for capital

19-21 projects for a period not to exceed 20 years.

19-22 3. That portion of the [vehicle privilege] governmental services tax

19-23 whose allocation to the school district pursuant to NRS 482.180 is based on

19-24 the amount of the property tax levy attributable to its debt service must be

19-25 deposited in the county treasury to the credit of the fund established under

19-26 subsection 1 or the school district’s debt service fund.

19-27 4. No money in the fund for capital projects at the end of the fiscal

19-28 year may revert to the county school district fund, nor may the money be a

19-29 surplus for any other purpose than those specified in subsection 1.

19-30 5. The proceeds of the taxes deposited in the fund for capital projects

19-31 pursuant to NRS 244.3354, 268.0962 and 375.070 may be pledged to the

19-32 payment of the principal and interest on bonds or other obligations issued

19-33 for one or more of the purposes set forth in NRS 387.335. The proceeds of

19-34 such taxes so pledged may be treated as pledged revenues for the purposes

19-35 of subsection 3 of NRS 350.020, and the board of trustees of a school

19-36 district may issue bonds for those purposes in accordance with the

19-37 provisions of chapter 350 of NRS.

19-38 Sec. 30. NRS 482.180 is hereby amended to read as follows:

19-39 482.180 1. The motor vehicle fund is hereby created as an agency

19-40 fund. Except as otherwise provided in subsection 4 or by a specific statute,

19-41 all money received or collected by the department must be deposited in the

19-42 state treasury for credit to the motor vehicle fund.

19-43 2. The interest and income on the money in the motor vehicle fund,

19-44 after deducting any applicable charges, must be credited to the state

19-45 highway fund.

19-46 3. Any check accepted by the department in payment of [vehicle

19-47 privilege] the governmental services tax or any other fee required to be

19-48 collected pursuant to this chapter must, if it is dishonored upon

20-1 presentation for payment, be charged back against the motor vehicle fund

20-2 or the county to which the payment was credited, in the proper proportion.

20-3 4. All money received or collected by the department for the basic

20-4 [vehicle privilege] governmental services tax must be deposited in the

20-5 local government tax distribution account, created by NRS 360.660, for

20-6 credit to the appropriate county pursuant to subsection 6.

20-7 5. Money for the administration of the provisions of this chapter must

20-8 be provided by direct legislative appropriation from the state highway

20-9 fund, upon the presentation of budgets in the manner required by law. Out

20-10 of the appropriation, the department shall pay every item of expense.

20-11 6. The [privilege] governmental services tax collected on vehicles

20-12 subject to the provisions of chapter 706 of NRS and engaged in interstate

20-13 or intercounty operation must be distributed among the counties in the

20-14 following percentages:

22-1 The distributions must be allocated among local governments within the

22-2 respective counties pursuant to the provisions of NRS 482.181.

22-3 7. The department shall withhold 6 percent from the amount of

22-4 [privilege] the governmental services tax collected by the department as a

22-5 commission. From the amount of [privilege] the governmental services tax

22-6 collected by a county assessor, the state controller shall credit 1 percent to

22-7 the department as a commission and remit 5 percent to the county for credit

22-8 to its general fund as commission for the services of the county assessor.

22-9 8. When the requirements of this section and NRS 482.181 have been

22-10 met, and when directed by the department, the state controller shall transfer

22-11 monthly to the state highway fund any balance in the motor vehicle fund.

22-12 9. If a statute requires that any money in the motor vehicle fund be

22-13 transferred to another fund or account, the department shall direct the

22-14 controller to transfer the money in accordance with the statute.

22-15 Sec. 31. NRS 482.181 is hereby amended to read as follows:

22-16 482.181 1. Except as otherwise provided in subsection 4, the

22-17 department shall certify monthly to the state board of examiners the

22-18 amount of the basic and supplemental [privilege] governmental services

22-19 taxes collected for each county by the department and its agents during the

22-20 preceding month, and that money must be distributed monthly as provided

22-21 in this section.

22-22 2. Any supplemental [privilege] governmental services tax collected

22-23 for a county must be distributed only to the county, to be used as provided

22-24 in NRS 371.045 and 371.047.

23-1 3. The distribution of the basic [privilege] governmental services tax

23-2 within a county must be made to local governments, special districts and

23-3 enterprise districts pursuant to the provisions of NRS 360.680 and 360.690.

23-4 The distribution of the basic [privilege] governmental services tax must be

23-5 made to the county school district within the county before the distribution

23-6 of the basic [privilege] governmental services tax pursuant to the

23-7 provisions of NRS 360.680 and 360.690 and in the same ratio as all

23-8 property taxes were levied in the county in the previous fiscal year, but the

23-9 State of Nevada is not entitled to share in that distribution. For the purpose

23-10 of calculating the amount of the basic [privilege] governmental services

23-11 tax to be distributed to the county school district, the taxes levied by each

23-12 local government, special district and enterprise district are the product of

23-13 its certified valuation, determined pursuant to subsection 2 of NRS

23-14 361.405, and its tax rate, established pursuant to NRS 361.455 for the fiscal

23-15 year beginning on July 1, 1980, except that the tax rate for school districts,

23-16 including the rate attributable to a district’s debt service, is the rate

23-17 established pursuant to NRS 361.455 for the fiscal year beginning on July

23-18 1, 1978, but if the rate attributable to a district’s debt service in any fiscal

23-19 year is greater than its rate for the fiscal year beginning on July 1, 1978, the

23-20 higher rate must be used to determine the amount attributable to debt

23-21 service.

23-22 4. An amount equal to any basic [privilege] governmental services tax

23-23 distributed to a redevelopment agency in the fiscal year 1987-1988 must

23-24 continue to be distributed to that agency as long as it exists but must not be

23-25 increased.

23-26 5. The department shall make distributions of the basic [privilege]

23-27 governmental services tax directly to county school districts.

23-28 6. As used in this section:

23-29 (a) “Enterprise district” has the meaning ascribed to it in NRS 360.620.

23-30 (b) “Local government” has the meaning ascribed to it in NRS 360.640.

23-31 (c) “Special district” has the meaning ascribed to it in NRS 360.650.

23-32 Sec. 32. NRS 482.206 is hereby amended to read as follows:

23-33 482.206 1. Except as otherwise provided in this section, every motor

23-34 vehicle, except for a motor vehicle that is registered pursuant to the

23-35 provisions of NRS 706.801 to 706.861, inclusive, or which is a motor

23-36 vehicle with a declared gross weight in excess of 26,000 pounds, must be

23-37 registered for a period of 12 consecutive months beginning the day after

23-38 the first registration by the owner in this state.

23-39 2. Every vehicle registered by an agent of the department or a

23-40 registered dealer must be registered for 12 consecutive months beginning

23-41 the first day of the month after the first registration by the owner in this

23-42 state.

23-43 3. Upon the application of the owner of a fleet of vehicles, the director

23-44 may permit him to register his fleet on the basis of a calendar year.

23-45 4. When the registration of any vehicle is transferred pursuant to the

23-46 provisions of NRS 482.3667, 482.379 or 482.399, the expiration date of

23-47 each regular license plate, special license plate or substitute decal must, at

23-48 the time of the transfer of registration, be advanced for a period of 12

23-49 consecutive months beginning:

24-1 (a) The first day of the month after the transfer, if the vehicle is

24-2 transferred by an agent of the department; or

24-3 (b) The day after the transfer in all other cases,

24-4 and a credit on the portion of the fee for registration and [privilege] the

24-5 governmental services tax attributable to the remainder of the current

24-6 period of registration allowed pursuant to the applicable provisions of NRS

24-7 482.3667, 482.379 and 482.399.

24-8 Sec. 33. NRS 482.215 is hereby amended to read as follows:

24-9 482.215 1. All applications for registration, except applications for

24-10 renewal of registration, must be made as provided in this section.

24-11 2. Applications for all registrations, except renewals of registration,

24-12 must be made in person, if practicable, to any office or agent of the

24-13 department or to a registered dealer.

24-14 3. Each application must be made upon the appropriate form furnished

24-15 by the department and contain:

24-16 (a) The signature of the owner.

24-17 (b) His residential address.

24-18 (c) His declaration of the county where he intends the vehicle to be

24-19 based, unless the vehicle is deemed to have no base. The department shall

24-20 use this declaration to determine the county to which the [privilege]

24-21 governmental services tax is to be paid.

24-22 (d) A brief description of the vehicle to be registered, including the

24-23 name of the maker, the engine, identification or serial number, whether

24-24 new or used, and the last license number, if known, and the state in which

24-25 it was issued, and upon the registration of a new vehicle, the date of sale by

24-26 the manufacturer or franchised and licensed dealer in this state for the

24-27 make to be registered to the person first purchasing or operating the

24-28 vehicle.

24-29 (e) Proof satisfactory to the department or registered dealer that the

24-30 applicant has provided the insurance required by NRS 485.185 and his

24-31 signed declaration that he will maintain the insurance during the period of

24-32 registration.

24-33 (f) If the insurance is provided by a contract of insurance, evidence of

24-34 that insurance provided by the insurer in the form of:

24-35 (1) A certificate of insurance on a form approved by the

24-36 commissioner of insurance; or

24-37 (2) A card issued pursuant to NRS 690B.023 which identifies the

24-38 vehicle and indicates, at the time of application for registration, coverage

24-39 which meets the requirements of NRS 485.185.

24-40 The department may file that evidence, return it to the applicant or

24-41 otherwise dispose of it.

24-42 (g) If required, evidence of the applicant’s compliance with controls

24-43 over emission.

24-44 4. The application must contain such other information as is required

24-45 by the department or registered dealer, and must be accompanied by proof

24-46 of ownership satisfactory to the department.

24-47 5. For purposes of the proof, declaration and evidence required by

24-48 paragraphs (e) and (f) of subsection 3:

25-1 (a) Vehicles which are subject to the fee for a license and the

25-2 requirements of registration of the Interstate Highway User Fee

25-3 Apportionment Act, and which are based in this state, may be declared as a

25-4 fleet by the registered owner thereof, on his original application for or

25-5 application for renewal of a proportional registration. The owner may file a

25-6 single certificate of insurance covering that fleet.

25-7 (b) Other fleets composed of 10 or more vehicles based in this state or

25-8 vehicles insured under a blanket policy which does not identify individual

25-9 vehicles may each be declared annually as a fleet by the registered owner

25-10 thereof for the purposes of an application for his original or any renewed

25-11 registration. The owner may file a single certificate of insurance covering

25-12 that fleet.

25-13 (c) A person who qualifies as a self-insurer pursuant to the provisions of

25-14 NRS 485.380 may file a copy of his certificate of self-insurance.

25-15 (d) A person who qualifies for an operator’s policy of liability insurance

25-16 pursuant to the provisions of NRS 485.186 and 485.3091 may file evidence

25-17 of that insurance.

25-18 Sec. 34. NRS 482.216 is hereby amended to read as follows:

25-19 482.216 1. Upon the request of a new vehicle dealer, the department

25-20 may authorize the new vehicle dealer to:

25-21 (a) Accept applications for the registration of the new motor vehicles he

25-22 sells and the related fees and taxes;

25-23 (b) Issue certificates of registration to applicants who satisfy the

25-24 requirements of this chapter; and

25-25 (c) Accept applications for the transfer of registration pursuant to NRS

25-26 482.399 if the applicant purchased from the new vehicle dealer a new

25-27 vehicle to which the registration is to be transferred.

25-28 2. A new vehicle dealer who is authorized to issue certificates of

25-29 registration pursuant to subsection 1 shall:

25-30 (a) Transmit the applications he receives to the department within the

25-31 period prescribed by the department;

25-32 (b) Transmit the fees he collects from the applicants and properly

25-33 account for them within the period prescribed by the department;

25-34 (c) Comply with the regulations adopted pursuant to subsection 4; and

25-35 (d) Bear any cost of equipment which is necessary to issue certificates

25-36 of registration, including any computer hardware or software.

25-37 3. A new vehicle dealer who is authorized to issue certificates of

25-38 registration pursuant to subsection 1 shall not:

25-39 (a) Charge any additional fee for the performance of those services;

25-40 (b) Receive compensation from the department for the performance of

25-41 those services;

25-42 (c) Accept applications for the renewal of registration of a motor

25-43 vehicle; or

25-44 (d) Accept an application for the registration of a motor vehicle if the

25-45 applicant wishes to:

25-46 (1) Obtain special license plates pursuant to NRS 482.3667 to

25-47 482.3825, inclusive; or

26-1 (2) Claim the exemption from the [vehicle privilege] governmental

26-2 services tax provided pursuant to NRS 361.1565 to veterans and their

26-3 relations.

26-4 4. The director shall adopt such regulations as are necessary to carry

26-5 out the provisions of this section. The regulations adopted pursuant to this

26-6 subsection must provide for:

26-7 (a) The expedient and secure issuance of license plates and decals by

26-8 the department; and

26-9 (b) The withdrawal of the authority granted to a new vehicle dealer

26-10 pursuant to subsection 1 if that dealer fails to comply with the regulations

26-11 adopted by the department.

26-12 Sec. 35. NRS 482.260 is hereby amended to read as follows:

26-13 482.260 1. When registering a vehicle, the department and its agents

26-14 or a registered dealer shall:

26-15 (a) Collect the fees for license plates and registration as provided for in

26-16 this chapter.

26-17 (b) Collect the [privilege] governmental services tax on the vehicle, as

26-18 agent for the county where the applicant intends to base the vehicle for the

26-19 period of registration, unless the vehicle is deemed to have no base.

26-20 (c) Collect the applicable taxes imposed pursuant to chapters 372, 374,

26-21 377 and 377A of NRS.

26-22 (d) Issue a certificate of registration.

26-23 (e) If the registration is performed by the department, issue the regular

26-24 license plate or plates.

26-25 (f) If the registration is performed by a registered dealer, provide

26-26 information to the owner regarding the manner in which the regular license

26-27 plate or plates will be made available to him.

26-28 2. Upon proof of ownership satisfactory to the director, he shall cause

26-29 to be issued a certificate of ownership as provided in this chapter.

26-30 3. Every vehicle being registered for the first time in Nevada must be

26-31 taxed for the purposes of the [privilege] governmental services tax for a

26-32 12-month period.

26-33 4. The department shall deduct and withhold 2 percent of the taxes

26-34 collected pursuant to paragraph (c) of subsection 1 and remit the

26-35 remainder to the department of taxation.

26-36 5. A registered dealer shall forward all fees and taxes collected for the

26-37 registration of vehicles to the department.

26-38 Sec. 36. NRS 482.266 is hereby amended to read as follows:

26-39 482.266 1. A person who desires to have regular or personalized

26-40 license plates that are substantially in the same color and form as license

26-41 plates manufactured before January 1, 1982, must:

26-42 (a) Submit a written request for such license plates to the department in

26-43 a manner and form prescribed by the department; and

26-44 (b) In addition to all other applicable registration fees, licensing fees

26-45 and [motor vehicle privilege] governmental services taxes, pay the

26-46 manufacturing fee prescribed by the department.

26-47 A person requesting license plates pursuant to this section must comply

26-48 with all requirements for registration and licensing pursuant to this chapter.

26-49 A request for license plates pursuant to this section does not, by itself,

27-1 constitute a request for special license plates pursuant to subsection 3 of

27-2 NRS 482.265.

27-3 2. After receiving a request and the full amount of the payment due for

27-4 license plates requested pursuant to subsection 1, the department shall

27-5 manufacture the license plates using substantially the same process, dies

27-6 and materials as were used to manufacture license plates before January 1,

27-7 1982. The department shall deliver license plates requested pursuant to this

27-8 section to a person who requests such license plates within 180 days after

27-9 acceptance of the written request or after receipt of payment therefor,

27-10 whichever occurs last.

27-11 3. The department shall:

27-12 (a) Prescribe, by regulation, a manner and form for submitting a written

27-13 request pursuant to subsection 1. The form must include, without

27-14 limitation, an indication of whether the requester desires to have the same

27-15 letters and numbers on the license plates requested as are on the license

27-16 plates that are registered to him at the time of the request.

27-17 (b) Determine the cost of manufacturing a license plate pursuant to this

27-18 section and prescribe a manufacturing fee, which must not exceed $25, to

27-19 defray the cost of manufacturing license plates pursuant to this section. The

27-20 manufacturing fee must be:

27-21 (1) Collected by the department;

27-22 (2) Deposited with the state treasurer to the credit of the motor

27-23 vehicle fund; and

27-24 (3) Allocated to the revolving account for the issuance of special

27-25 license plates created pursuant to NRS 482.1805 to defray the costs of

27-26 manufacturing license plates pursuant to this section.

27-27 4. A person who requests license plates pursuant to this section may

27-28 keep the license plates which are registered to him at the time of the

27-29 request if the license plates requested contain the same letters and numbers

27-30 as the license plates which are registered to him at the time of the request.

27-31 Sec. 37. NRS 482.280 is hereby amended to read as follows:

27-32 482.280 1. The registration of every vehicle expires at midnight on

27-33 the day specified on the receipt of registration, unless the day specified

27-34 falls on a Saturday, Sunday or legal holiday. If the day specified on the

27-35 receipt of registration is a Saturday, Sunday or legal holiday, the

27-36 registration of the vehicle expires at midnight on the next judicial day. The

27-37 department shall mail to each holder of a certificate of registration an

27-38 application for renewal of registration for the following period of

27-39 registration. The applications must be mailed by the department in

27-40 sufficient time to allow all applicants to mail the applications to the

27-41 department and to receive new certificates of registration and license

27-42 plates, stickers, tabs or other suitable devices by mail before the expiration

27-43 of their registrations. An applicant may present the application to any agent

27-44 or office of the department.

27-45 2. An application mailed or presented to the department or to a county

27-46 assessor pursuant to the provisions of this section, or presented to an

27-47 authorized inspection station or authorized station pursuant to the

27-48 provisions of NRS 482.281 must include, if required, evidence of

27-49 compliance with standards for control of emissions.

28-1 3. The department shall insert in each application mailed pursuant to

28-2 subsection 1:

28-3 (a) The amount of [privilege] the governmental services tax to be

28-4 collected for the county pursuant to the provisions of NRS 482.260.

28-5 (b) The amount set forth in a notice of nonpayment filed with the

28-6 department by a local authority pursuant to NRS 484.444.

28-7 (c) A statement which informs the applicant that, pursuant to NRS

28-8 485.185, he is legally required to maintain insurance during the period in

28-9 which the motor vehicle is registered.

28-10 4. An owner who has made proper application for renewal of

28-11 registration before the expiration of the current registration but who has not

28-12 received the license plate or plates or card of registration for the ensuing

28-13 period of registration is entitled to operate or permit the operation of that

28-14 vehicle upon the highways upon displaying thereon the license plate or

28-15 plates issued for the preceding period of registration for such a time as may

28-16 be prescribed by the department as it may find necessary for the issuance

28-17 of the new plate or plates or card of registration.

28-18 Sec. 38. NRS 482.285 is hereby amended to read as follows:

28-19 482.285 1. If any certificate of registration or certificate of

28-20 ownership is lost, mutilated or illegible, the person to whom it was issued

28-21 shall immediately make application for and obtain a duplicate or substitute

28-22 therefor upon furnishing information satisfactory to the department and

28-23 upon payment of the required fees.

28-24 2. If any license plate or plates or any decal is lost, mutilated or

28-25 illegible, the person to whom it was issued shall immediately make

28-26 application for and obtain a duplicate or substitute therefor upon:

28-27 (a) Furnishing information satisfactory to the department; and

28-28 (b) Payment of the fees required by NRS 482.500.

28-29 3. The department shall issue duplicate or substitute plates if the

28-30 applicant:

28-31 (a) Returns the mutilated or illegible plates to the department or certifies

28-32 under oath that the plates were lost or stolen; and

28-33 (b) Makes application for renewal of registration. Credit must be

28-34 allowed for the portion of the registration fee and [privilege] governmental

28-35 services tax attributable to the remainder of the current registration period.

28-36 Sec. 39. NRS 482.313 is hereby amended to read as follows:

28-37 482.313 1. Upon the lease of a passenger car by a short-term lessor

28-38 in this state, the short-term lessor shall charge and collect from the short-

28-39 term lessee a fee of 6 percent of the total amount for which the passenger

28-40 car was leased, excluding any taxes or other fees imposed by a

28-41 governmental entity. The amount of the fee must be indicated in the lease

28-42 agreement.

28-43 2. On or before January 31 of each year, the short-term lessor shall:

28-44 (a) File with the department of taxation and the department of motor

28-45 vehicles and public safety, on a form prescribed by the department of

28-46 taxation, a report indicating the total amount of:

28-47 (1) Fees collected by the short-term lessor during the immediately

28-48 preceding year pursuant to this section; and

29-1 (2) Vehicle licensing fees and taxes paid by the short-term lessor

29-2 during the immediately preceding year pursuant to this chapter.

29-3 (b) Remit to the department of taxation:

29-4 (1) One-third of the fees collected by the short-term lessor during the

29-5 immediately preceding year pursuant to this section; and

29-6 (2) Of the remainder of those fees, any amount in excess of the total

29-7 amount of vehicle licensing fees and taxes paid by the short-term lessor

29-8 during the immediately preceding year pursuant to this chapter.

29-9 3. The department of taxation shall deposit all money received from

29-10 short-term lessors pursuant to the provisions of this section with the state

29-11 treasurer for credit to the state general fund.

29-12 4. To ensure compliance with this section, the department of taxation

29-13 may audit the records of a short-term lessor.

29-14 5. The provisions of this section do not limit or affect the payment of

29-15 any taxes or fees imposed pursuant to the provisions of this chapter.

29-16 6. The department of motor vehicles and public safety shall, upon

29-17 request, provide to the department of taxation any information in its

29-18 records relating to a short-term lessor that the department of taxation

29-19 considers necessary to collect the fee required by this section.

29-20 7. As used in this section, “vehicle licensing fees and taxes” means:

29-21 (a) The fees paid by a short-term lessor for the registration of, and the

29-22 issuance of certificates of title for, the passenger cars leased by him; and

29-23 (b) The basic and supplemental [privilege] governmental services taxes

29-24 paid by the short-term lessor with regard to those passenger cars.

29-25 Sec. 40. NRS 482.321 is hereby amended to read as follows:

29-26 482.321 1. Any dealer in vehicles in this state qualified to receive a

29-27 dealer’s license is entitled to register in his name not more than 12 vehicles

29-28 upon payment of the fees for registration and licensing as provided in this

29-29 chapter. The dealer is not subject to the payment of [privilege]

29-30 governmental services taxes on the registrations of those vehicles.

29-31 2. Vehicles so registered are subject to the payment of [privilege]

29-32 governmental services taxes by the purchaser from the dealer at the time of

29-33 their transfer to the purchaser.

29-34 3. The transferee of the vehicle is required to pay the fees for

29-35 registration and [privilege] governmental services taxes before he is

29-36 entitled to a transfer of the registration and title in his name. The transferee

29-37 shall apply for registration as provided in NRS 482.215.

29-38 4. This section does not apply to work or service vehicles.

29-39 Sec. 41. NRS 482.367 is hereby amended to read as follows:

29-40 482.367 1. The department shall charge and collect the following

29-41 fees for the issuance of personalized prestige license plates, which fees are

29-42 in addition to all other license fees and [motor vehicle] applicable taxes:

29-43 (a) For the first issuance $35

29-44 (b) For a renewal sticker 20

29-45 (c) For changing to another personalized prestige license plate................................. 35

29-46 2. The additional fees collected by the department for the issuing of

29-47 personalized prestige license plates must be deposited with the state

29-48 treasurer to the credit of the motor vehicle fund.

30-1 Sec. 42. NRS 482.368 is hereby amended to read as follows:

30-2 482.368 1. Except as otherwise provided in subsection 2, the

30-3 department shall provide suitable distinguishing license plates for exempt

30-4 vehicles. These plates must be displayed on the vehicles in the same

30-5 manner as provided for privately owned vehicles. The fee for the issuance

30-6 of the plates is $5. Any license plates authorized by this section must be

30-7 immediately returned to the department when the vehicle for which they

30-8 were issued ceases to be used exclusively for the purpose for which it was

30-9 exempted from the [privilege] governmental services tax.

30-10 2. License plates furnished for:

30-11 (a) Those vehicles which are maintained for and used by the governor

30-12 or under the authority and direction of the chief parole and probation

30-13 officer, the state contractors’ board and auditors, the state fire marshal, the

30-14 investigation division of the department and any authorized federal law

30-15 enforcement agency or law enforcement agency from another state;

30-16 (b) One vehicle used by the department of prisons, three vehicles used

30-17 by the division of wildlife of the state department of conservation and

30-18 natural resources, two vehicles used by the Caliente youth center and four

30-19 vehicles used by the Nevada youth training center;

30-20 (c) Vehicles of a city, county or the state, if authorized by the

30-21 department for the purposes of law enforcement or work related thereto or

30-22 such other purposes as are approved upon proper application and

30-23 justification; and

30-24 (d) Vehicles maintained for and used by investigators of the following:

30-25 (1) The state gaming control board;

30-26 (2) The state department of agriculture;

30-27 (3) The attorney general;

30-28 (4) City or county juvenile officers;

30-29 (5) District attorneys’ offices;

30-30 (6) Public administrators’ offices;

30-31 (7) Public guardians’ offices;

30-32 (8) Sheriffs’ offices;

30-33 (9) Police departments in the state; and

30-34 (10) The securities division of the office of the secretary of state,

30-35 must not bear any distinguishing mark which would serve to identify the

30-36 vehicles as owned by the state, county or city. These license plates must be

30-37 issued annually for $12 per plate or, if issued in sets, per set.

30-38 3. The director may enter into agreements with departments of motor

30-39 vehicles of other states providing for exchanges of license plates of regular

30-40 series for vehicles maintained for and used by investigators of the law

30-41 enforcement agencies enumerated in paragraph (d) of subsection 2, subject

30-42 to all of the requirements imposed by that paragraph, except that the fee

30-43 required by that paragraph must not be charged.

30-44 4. Applications for the licenses must be made through the head of the

30-45 department, board, bureau, commission, school district or irrigation

30-46 district, or through the chairman of the board of county commissioners of

30-47 the county or town or through the mayor of the city, owning or controlling

30-48 the vehicles, and no plate or plates may be issued until a certificate has

30-49 been filed with the department showing that the name of the department,

31-1 board, bureau, commission, county, city, town, school district or irrigation

31-2 district, as the case may be, and the words “For Official Use Only” have

31-3 been permanently and legibly affixed to each side of the vehicle, except

31-4 those vehicles enumerated in subsection 2.

31-5 5. As used in this section, “exempt vehicle” means a vehicle exempt

31-6 from the [privilege] governmental services tax, except a vehicle owned by

31-7 the United States.

31-8 6. The department shall adopt regulations governing the use of all

31-9 license plates provided for in this section. Upon a finding by the

31-10 department of any violation of its regulations, it may revoke the violator’s

31-11 privilege of registering vehicles pursuant to this section.

31-12 Sec. 43. NRS 482.3745 is hereby amended to read as follows:

31-13 482.3745 The fee for a license plate or set of plates issued pursuant to

31-14 NRS 482.370 to 482.374, inclusive, is $5, in addition to all other applicable

31-15 registration and license fees and [motor vehicle privilege] governmental

31-16 services taxes.

31-17 Sec. 44. NRS 482.3747 is hereby amended to read as follows:

31-18 482.3747 1. The department, in cooperation with the board of

31-19 regents and the athletic departments of the University of Nevada, Reno,

31-20 and the University of Nevada, Las Vegas, shall design, prepare and issue

31-21 collegiate license plates, using any appropriate colors and designs to

31-22 represent each university.

31-23 2. The department may issue collegiate license plates for any

31-24 passenger car or light commercial vehicle upon application by any person

31-25 who is entitled to license plates pursuant to NRS 482.265 and who

31-26 otherwise complies with the requirements for registration and licensing

31-27 pursuant to this chapter. A person may request that personalized prestige

31-28 license plates issued pursuant to NRS 482.3667 be combined with

31-29 collegiate license plates if that person pays the fees for the personalized

31-30 prestige license plates in addition to the fees for the collegiate license

31-31 plates pursuant to subsections 3 and 4.

31-32 3. The fee for the collegiate license plates is $35, in addition to all

31-33 other applicable registration and license fees and [motor vehicle privilege]

31-34 governmental services taxes. Collegiate license plates are renewable upon

31-35 the payment of $10.

31-36 4. In addition to all fees for the license, registration and [privilege]

31-37 governmental services taxes, a person who requests a collegiate license

31-38 plate shall pay for the initial issuance of a plate an additional fee of $25

31-39 and for each renewal of the plate an additional fee of $20 for academic and

31-40 athletic scholarships to students of the University of Nevada, Reno, and the

31-41 University of Nevada, Las Vegas.

31-42 5. The department shall deposit the fees collected pursuant to

31-43 subsection 4 with the state treasurer for credit to the collegiate license plate

31-44 account in the state general fund created pursuant to NRS 396.384.

31-45 6. If, during a registration year, the holder of collegiate plates issued

31-46 pursuant to the provisions of this section disposes of the vehicle to which

31-47 the plates are affixed, he may retain the plates and:

32-1 (a) Affix them to another vehicle which meets the requirements of this

32-2 section if the transfer and registration fees are paid as set out in this

32-3 chapter; or

32-4 (b) Within 30 days after removing the plates from the vehicle, return

32-5 them to the department.

32-6 Sec. 45. NRS 482.3748 is hereby amended to read as follows:

32-7 482.3748 1. Except as otherwise provided in this section, the

32-8 department, in cooperation with the Grand Lodge of Free and Accepted

32-9 Masons of the State of Nevada, shall design, prepare and issue license

32-10 plates that indicate affiliation with the Grand Lodge of Free and Accepted

32-11 Masons using any colors and designs which the department deems

32-12 appropriate. The department shall not design, prepare or issue the license

32-13 plates unless it receives at least 250 applications for the issuance of those

32-14 plates.

32-15 2. The department shall issue license plates that indicate affiliation

32-16 with the Grand Lodge of Free and Accepted Masons for a passenger car or

32-17 a light commercial vehicle upon application by a person who is entitled to

32-18 license plates pursuant to NRS 482.265 and who otherwise complies with

32-19 the requirements for registration and licensing pursuant to this chapter. A

32-20 person may request that personalized prestige license plates issued

32-21 pursuant to NRS 482.3667 be combined with license plates that indicate

32-22 affiliation with the Grand Lodge of Free and Accepted Masons if that

32-23 person pays the fees for the personalized prestige license plates in addition

32-24 to the fees for the license plates that indicate affiliation with the Grand

32-25 Lodge of Free and Accepted Masons.

32-26 3. An application for the issuance or renewal of license plates that

32-27 indicate affiliation with the Grand Lodge of Free and Accepted Masons is

32-28 void unless it has been stamped or otherwise validated by the Grand Lodge

32-29 of Free and Accepted Masons. The Grand Lodge of Free and Accepted

32-30 Masons may charge a fee for validating an application.

32-31 4. The fee payable to the department for license plates that indicate

32-32 affiliation with the Grand Lodge of Free and Accepted Masons is $35, in

32-33 addition to all other applicable registration and license fees and [motor

32-34 vehicle privilege] governmental services taxes. The license plates are

32-35 renewable upon the payment to the department of $10 in addition to all

32-36 other applicable registration and license fees and [motor vehicle privilege]

32-37 governmental services taxes.

32-38 5. If, during a registration year, the holder of license plates issued

32-39 pursuant to the provisions of this section disposes of the vehicle to which

32-40 the plates are affixed, he may retain the plates and:

32-41 (a) Affix them to another vehicle that meets the requirements of this

32-42 section if the transfer and registration fees are paid as set out in this

32-43 chapter; or

32-44 (b) Within 30 days after removing the plates from the vehicle, return

32-45 them to the department.

32-46 6. For the purposes of this section, “Grand Lodge of Free and

32-47 Accepted Masons” means the Grand Lodge of Free and Accepted Masons

32-48 of the State of Nevada, or its successor, and any recognized sister

33-1 jurisdiction or organization of the Grand Lodge of Free and Accepted

33-2 Masons.

33-3 Sec. 46. NRS 482.3749 is hereby amended to read as follows:

33-4 482.3749 1. The department shall, in cooperation with the Nevada

33-5 commission on sports and using any colors and designs that the department

33-6 deems appropriate, design, prepare and issue license plates which indicate

33-7 status as a hall of fame athlete. The design of the license plates must

33-8 include the words “hall of fame.”

33-9 2. The department shall issue license plates that indicate status as a

33-10 hall of fame athlete for a passenger car or a light commercial vehicle upon

33-11 application by a person who is entitled to license plates pursuant to NRS

33-12 482.265 and who otherwise complies with the requirements for registration

33-13 and licensing pursuant to this chapter. A person may request that

33-14 personalized prestige license plates issued pursuant to NRS 482.3667 be

33-15 combined with license plates that indicate status as a hall of fame athlete if

33-16 that person pays the fees for the personalized prestige license plates in

33-17 addition to the fees for the license plates that indicate status as a hall of

33-18 fame athlete.

33-19 3. An application for the issuance or renewal of license plates that

33-20 indicate status as a hall of fame athlete is void unless it is accompanied by

33-21 documentation which, in the determination of the department, provides

33-22 reasonable proof of identity and status as a hall of fame athlete.

33-23 4. In addition to all other applicable registration and license fees and

33-24 [motor vehicle privilege] governmental services taxes:

33-25 (a) A person who requests license plates that indicate status as a hall of

33-26 fame athlete shall pay a fee to the department of $35.

33-27 (b) License plates that indicate status as a hall of fame athlete are

33-28 renewable upon the payment to the department of $10.

33-29 5. If, during a registration year, the holder of license plates issued

33-30 pursuant to the provisions of this section disposes of the vehicle to which

33-31 the plates are affixed, he may retain the plates and:

33-32 (a) Affix them to another vehicle that meets the requirements of this

33-33 section if the transfer and registration fees are paid as set forth in this

33-34 chapter; or

33-35 (b) Within 30 days after removing the plates from the vehicle, return

33-36 them to the department.

33-37 6. As used in this section, “hall of fame athlete” means a current or

33-38 former athlete who has been inducted into a hall of fame pertaining to the

33-39 sport in which the athlete participates or participated, including, but not

33-40 limited to:

33-41 (a) The National Baseball Hall of Fame, located in Cooperstown, New

33-42 York.

33-43 (b) The Basketball Hall of Fame, located in Springfield, Massachusetts.

33-44 (c) The Pro Football Hall of Fame, located in Canton, Ohio.

33-45 (d) The Hockey Hall of Fame, located in Toronto, Ontario, Canada.

33-46 (e) The National Soccer Hall of Fame, located in Oneonta, New York.

33-47 (f) The International Tennis Hall of Fame, located in Newport, Rhode

33-48 Island.

34-1 (g) The Pro Rodeo Hall of Fame, located in Colorado Springs,

34-2 Colorado.

34-3 (h) Any hall of fame which has been established at a university or

34-4 community college within the University and Community College System

34-5 of Nevada.

34-6 Sec. 47. NRS 482.3753 is hereby amended to read as follows:

34-7 482.3753 1. Except as otherwise provided in this section, the

34-8 department, in cooperation with professional fire fighters in the State of

34-9 Nevada, shall design, prepare and issue license plates that recognize

34-10 employment as a professional fire fighter using any colors and designs

34-11 which the department deems appropriate. The department shall not design,

34-12 prepare or issue the license plates unless it receives at least 250

34-13 applications for the issuance of those plates.

34-14 2. The department shall issue license plates that recognize employment

34-15 as a professional fire fighter for a passenger car or a light commercial

34-16 vehicle upon application by a qualified person who is entitled to license

34-17 plates pursuant to NRS 482.265 and who otherwise complies with the

34-18 requirements for registration and licensing pursuant to this chapter. A

34-19 person may request that personalized prestige license plates issued

34-20 pursuant to NRS 482.3667 be combined with license plates that recognize

34-21 employment as a professional fire fighter if that person pays the fees for

34-22 the personalized prestige license plates in addition to the fees for the

34-23 license plates that recognize employment as a professional fire fighter.

34-24 3. An application for the issuance or renewal of license plates that

34-25 recognize employment as a professional fire fighter is void unless it is

34-26 accompanied by documentation which, in the determination of the

34-27 department, provides reasonable proof of the identity of the applicant and

34-28 proof of his current employment as a professional fire fighter or his status

34-29 as a retired professional fire fighter. Such documentation may include, but

34-30 is not limited to:

34-31 (a) An identification card which indicates that the applicant is currently

34-32 employed as a professional fire fighter or is currently a member of a fire-

34-33 fighters’ union; or

34-34 (b) Evidence of his former employment as a professional fire fighter.

34-35 4. The fee payable to the department for license plates that recognize

34-36 employment as a professional fire fighter is $35, in addition to all other

34-37 applicable registration and license fees and [motor vehicle privilege]

34-38 governmental services taxes. The license plates are renewable upon the

34-39 payment to the department of $10 in addition to all other applicable

34-40 registration and license fees and [motor vehicle privilege] governmental

34-41 services taxes.

34-42 5. If, during a registration year, the holder of license plates issued

34-43 pursuant to the provisions of this section disposes of the vehicle to which

34-44 the plates are affixed, he may retain the plates and:

34-45 (a) Affix them to another vehicle that meets the requirements of this

34-46 section if the transfer and registration fees are paid as set out in this

34-47 chapter; or

34-48 (b) Within 30 days after removing the plates from the vehicle, return

34-49 them to the department.

35-1 6. As used in this section, “retired professional fire fighter” means a

35-2 person who retired from employment with a fire department within this

35-3 state after completing at least 10 years of creditable service as a fire fighter

35-4 within this state.

35-5 Sec. 48. NRS 482.3755 is hereby amended to read as follows:

35-6 482.3755 1. An owner of a motor vehicle who is a resident of this

35-7 state and is a member of the Nevada Wing of the Civil Air Patrol may,

35-8 upon application on a form prescribed and furnished by the department,

35-9 signed by the member and his commanding officer and accompanied by

35-10 proof of membership, be issued license plates upon which is inscribed

35-11 CIVIL AIR PATROL with four consecutive numbers. The fee for the

35-12 special license plates is $35, in addition to all other applicable registration

35-13 and license fees and [motor vehicle privilege] governmental services taxes.

35-14 The annual fee for a renewal sticker is $10.

35-15 2. Each member may request two sets of license plates as described in

35-16 subsection 1. The second set of license plates for an additional vehicle

35-17 must have a different number than the first set of license plates issued to

35-18 the same member. The license plates may only be used on private

35-19 passenger vehicles or noncommercial trucks.

35-20 3. Any member of the Nevada Wing of the Civil Air Patrol who retires

35-21 or is honorably discharged may retain any license plates issued to him

35-22 pursuant to subsection 1. If a member is dishonorably discharged, he shall

35-23 surrender any of these special plates in his possession to the department at

35-24 least 10 days before his discharge and, in lieu of those plates, is entitled to

35-25 receive regular Nevada license plates.

35-26 Sec. 49. NRS 482.3763 is hereby amended to read as follows:

35-27 482.3763 1. The director shall order the preparation of special

35-28 license plates in support of veterans’ homes, and establish procedures for

35-29 the application for and issuance of the plates.

35-30 2. The department shall, upon application therefor and payment of the

35-31 prescribed fees, issue special license plates in support of veterans’ homes

35-32 to any veteran of the Armed Forces of the United States or his spouse,

35-33 parent or child. The plates must be inscribed with the word VETERAN and

35-34 four consecutive numbers, and with the seal of the branch of the Armed

35-35 Forces of the United States requested by the applicant.

35-36 3. If during a registration year, the holder of special plates issued

35-37 pursuant to this section disposes of the vehicle to which the plates are

35-38 affixed, he shall retain the plates and:

35-39 (a) Affix them to another vehicle which meets the requirements of this

35-40 section and report the change to the department in accordance with the

35-41 procedure set forth for other transfers; or

35-42 (b) Within 30 days after removing the plates from the vehicle, return

35-43 them to the department.

35-44 4. In addition to all other applicable registration and license fees and

35-45 [motor vehicle privilege] governmental services taxes, and to the special

35-46 fee for veterans’ homes, the fee for:

35-47 (a) The initial issuance of the special license plates is $35.

35-48 (b) The annual renewal sticker is $10.

36-1 5. If the special plates issued pursuant to this section are lost, stolen or

36-2 mutilated, the owner of the vehicle may secure a set of replacement license

36-3 plates from the department for a fee of $10.

36-4 Sec. 50. NRS 482.3765 is hereby amended to read as follows:

36-5 482.3765 1. A person who qualifies pursuant to this section may

36-6 register one passenger car or light commercial vehicle having a

36-7 manufacturer’s rated carrying capacity of 1 ton or less, for his own

36-8 personal use. A veteran of the Armed Forces of the United States who

36-9 survived the attack on Pearl Harbor on December 7, 1941, is entitled to a

36-10 specially designed license plate inscribed with the words PEARL

36-11 HARBOR VETERAN or PEARL HARBOR SURVIVOR, at the option of

36-12 the person who qualifies pursuant to this section, and three or four

36-13 consecutive numbers.

36-14 2. The department shall issue a specially designed license plate for

36-15 persons qualified pursuant to this section who submit an application on a

36-16 form prescribed by the department and evidence of their status as a

36-17 survivor required by the department.

36-18 3. If during a registration year, the holder of a special plate issued

36-19 pursuant to this section disposes of the vehicle to which the plates are

36-20 affixed, he shall retain the plates and:

36-21 (a) Affix them to another vehicle which meets the requirements of this

36-22 section and report the change to the department in accordance with the

36-23 procedure set forth for other transfers; or

36-24 (b) Within 30 days after removing the plates from the vehicle, return

36-25 them to the department.

36-26 4. The fee for the special license plate is $25, in addition to all other

36-27 applicable registration and license fees and [motor vehicle privilege]

36-28 governmental services taxes. The annual fee for a renewal sticker is $5.

36-29 Sec. 51. NRS 482.3775 is hereby amended to read as follows:

36-30 482.3775 1. A person who qualifies pursuant to this section may

36-31 register one passenger car or light commercial vehicle having a

36-32 manufacturer’s rated carrying capacity of 1 ton or less, for his own

36-33 personal use. A veteran of the Armed Forces of the United States who was

36-34 awarded the Purple Heart is entitled to a specially designed license plate

36-35 which indicates that he is a recipient of the Purple Heart.

36-36 2. The department shall issue a specially designed license plate for any

36-37 person qualified pursuant to this section who submits an application on a

36-38 form prescribed by the department and evidence of his status as a recipient

36-39 of the Purple Heart as required by the department. The department may

36-40 designate any appropriate colors for the special plates.

36-41 3. If, during a registration year, the holder of a special plate issued

36-42 pursuant to the provisions of this section disposes of the vehicle to which

36-43 the plates are affixed, he shall retain the plates and:

36-44 (a) Affix them to another vehicle which meets the requirements of this

36-45 section and report the change to the department in accordance with the

36-46 procedure set forth for other transfers; or

36-47 (b) Within 30 days after removing the plates from the vehicle, return

36-48 them to the department.

37-1 4. Except as otherwise provided in this subsection, no fee in addition

37-2 to the applicable registration and license fees and [motor vehicle privilege]

37-3 governmental services taxes may be charged for the issuance or renewal of

37-4 special license plates issued pursuant to this section. If the special plates

37-5 issued pursuant to this section are lost, stolen or mutilated, the owner of the

37-6 vehicle may secure a set of replacement license plates from the department

37-7 for a fee of $5.

37-8 Sec. 52. NRS 482.379 is hereby amended to read as follows:

37-9 482.379 1. The director may order the design and preparation of

37-10 license plates which commemorate the 125th anniversary of Nevada’s

37-11 admission into the Union and establish the procedures for the application

37-12 and issuance of the plates.

37-13 2. The department may designate any colors, numbers and letters for

37-14 the commemorative plates.

37-15 3. A person who is entitled to license plates pursuant to NRS 482.265

37-16 may apply for commemorative license plates.

37-17 4. The fee for the commemorative license plates is $10, in addition to

37-18 all other applicable registration and license fees and [motor vehicle

37-19 privilege] governmental services taxes. If a person is eligible for and

37-20 applies for any special license plates issued pursuant to NRS 482.3667,

37-21 482.3672, 482.3675, 482.368 or 482.370 to 482.3825, inclusive, and

37-22 applies to have those special license plates combined with commemorative

37-23 plates, the person must pay the fees for the special license plates in addition

37-24 to the fee for the commemorative plates.

37-25 5. In addition to all fees for the license, registration and [privilege]

37-26 governmental services taxes, a person who is eligible for and applies for

37-27 commemorative plates must pay $25 for the celebration of the 125th

37-28 anniversary of Nevada’s admission into the Union. The fees for the license,

37-29 registration, [privilege] and governmental services taxes and the charge for

37-30 the celebration may be paid with a single check.

37-31 6. Commemorative plates are renewable upon the payment of $10.

37-32 7. If during a registration year, the holder of commemorative plates

37-33 issued pursuant to the provisions of this section disposes of the vehicle to

37-34 which the plates are affixed, he may retain the plates and:

37-35 (a) Within 30 days after removing the plates from the vehicle, return

37-36 them to the department; or

37-37 (b) Affix them to another vehicle which meets the requirements of this

37-38 section if the transfer and registration fees are paid as is provided for in this

37-39 chapter. A person who transfers plates must be allowed a one-twelfth

37-40 reduction in fees for each calendar month remaining unused from the

37-41 previous registration.

37-42 8. Except as otherwise provided by subsection 10, if a commemorative

37-43 license plate or set of license plates issued pursuant to the provisions of this

37-44 section is lost, stolen or mutilated, the owner of the vehicle may secure a

37-45 replacement license plate or set of replacement license plates, as the case

37-46 may be, from the department upon payment of the fees set forth in

37-47 subsection 2 of NRS 482.500.

37-48 9. The department shall, for each set of commemorative license plates

37-49 that it issues:

38-1 (a) Deposit the $25 collected for the celebration of the 125th

38-2 anniversary of Nevada’s admission into the Union with the state treasurer

38-3 for credit to the account for Nevada’s 125th anniversary in the state general

38-4 fund;

38-5 (b) Deposit $7.50 with the state treasurer for credit to the motor vehicle

38-6 fund pursuant to the provisions of NRS 482.180; and

38-7 (c) Deposit $2.50 with the state treasurer for credit to the motor vehicles

38-8 branch of the department to reimburse the motor vehicles branch of the

38-9 department for the cost of manufacturing the license plates.

38-10 10. The department shall not:

38-11 (a) Issue the commemorative license plates after October 31, 1990.

38-12 (b) Issue replacement commemorative license plates after June 30,

38-13 1995.

38-14 Sec. 53. NRS 482.37905 is hereby amended to read as follows:

38-15 482.37905 1. Except as otherwise provided in this subsection, the

38-16 department, in cooperation with the organizations in this state which assist

38-17 in the donation and procurement of human organs, shall design, prepare

38-18 and issue license plates that encourage the donation of human organs using

38-19 any colors and designs that the department deems appropriate. The

38-20 department shall not design, prepare or issue the license plates unless it

38-21 receives at least 250 applications for the issuance of those plates.

38-22 2. The department may issue license plates that encourage the donation

38-23 of human organs for any passenger car or light commercial vehicle upon

38-24 application by a person who is entitled to license plates pursuant to NRS

38-25 482.265 and who otherwise complies with the requirements for registration

38-26 and licensing pursuant to this chapter. A person may request that

38-27 personalized prestige license plates issued pursuant to NRS 482.3667 be

38-28 combined with license plates that encourage the donation of human organs

38-29 if that person pays the fees for the personalized prestige license plates in

38-30 addition to the fees for the license plates which encourage the donation of

38-31 human organs pursuant to subsection 3.

38-32 3. The fee for license plates to encourage the donation of human

38-33 organs is $35, in addition to all other applicable registration and license

38-34 fees and [motor vehicle privilege] governmental services taxes. The

38-35 license plates are renewable upon the payment of $10.

38-36 4. If, during a registration year, the holder of license plates issued

38-37 pursuant to the provisions of this section disposes of the vehicle to which

38-38 the plates are affixed, he may retain the plates and:

38-39 (a) Affix them to another vehicle that meets the requirements of this

38-40 section if the transfer and registration fees are paid as set forth in this

38-41 chapter; or

38-42 (b) Within 30 days after removing the plates from the vehicle, return

38-43 them to the department.

38-44 Sec. 54. NRS 482.37915 is hereby amended to read as follows:

38-45 482.37915 1. The department shall, using any colors and designs that

38-46 the department deems appropriate, design, prepare and issue license plates

38-47 which indicate combined support for the Juvenile Diabetes Foundation

38-48 International and the Sickle Cell Disease Association of America. The

39-1 department shall not design, prepare or issue the license plates unless it

39-2 receives at least 250 applications for the issuance of those plates.

39-3 2. The department shall issue license plates that indicate combined

39-4 support for the Juvenile Diabetes Foundation International and the Sickle

39-5 Cell Disease Association of America for a passenger car or a light

39-6 commercial vehicle upon application by a person who is entitled to license

39-7 plates pursuant to NRS 482.265 and who otherwise complies with the

39-8 requirements for registration and licensing pursuant to this chapter. A

39-9 person may request that personalized prestige license plates issued

39-10 pursuant to NRS 482.3667 be combined with license plates that indicate

39-11 support for the Juvenile Diabetes Foundation International and the Sickle

39-12 Cell Disease Association of America if that person pays the fees for the

39-13 personalized prestige license plates in addition to the fees for the license

39-14 plates that indicate combined support for the Juvenile Diabetes Foundation

39-15 International and the Sickle Cell Disease Association of America.

39-16 3. The fee for license plates that indicate combined support for the

39-17 Juvenile Diabetes Foundation International and the Sickle Cell Disease

39-18 Association of America is $35, in addition to all other applicable

39-19 registration and license fees and [motor vehicle privilege] governmental

39-20 services taxes. The license plates are renewable upon the payment of $10.

39-21 4. In addition to all fees for the license, registration and [privilege]

39-22 governmental services taxes, a person who requests a set of license plates

39-23 that indicate support for the Juvenile Diabetes Foundation International and

39-24 the Sickle Cell Disease Association of America must pay for the initial

39-25 issuance of the plates and for each renewal of the plates an additional fee of

39-26 $20, to be distributed to the Juvenile Diabetes Foundation International and

39-27 the Sickle Cell Disease Association of America in accordance with

39-28 subsection 5.

39-29 5. The department shall transmit each fee collected pursuant to

39-30 subsection 4 to the health division of the department of human resources,

39-31 which shall distribute those fees to the Nevada chapter of the Juvenile

39-32 Diabetes Foundation International or to the Sickle Cell Disease Association

39-33 of America in accordance with the preference expressed by the person at

39-34 the time the fees are paid.

39-35 6. If, during a registration year, the holder of license plates issued

39-36 pursuant to the provisions of this section disposes of the vehicle to which

39-37 the plates are affixed, he may retain the plates and:

39-38 (a) Affix them to another vehicle that meets the requirements of this

39-39 section if the transfer and registration fees are paid as set forth in this

39-40 chapter; or

39-41 (b) Within 30 days after removing the plates from the vehicle, return

39-42 them to the department.

39-43 Sec. 55. NRS 482.37917 is hereby amended to read as follows:

39-44 482.37917 1. Except as otherwise provided in this subsection, the

39-45 department, in cooperation with the state department of agriculture and the

39-46 Nevada Future Farmers of America Foundation, shall design, prepare and

39-47 issue license plates which indicate support for the promotion of agriculture

39-48 within this state, including, without limitation, support for the programs

39-49 and activities of the Future Farmers of America within this state, using any

40-1 colors that the department deems appropriate. The design of the license

40-2 plates must include the phrase “People Grow Things Here!” and an

40-3 identifying symbol furnished by the Nevada Future Farmers of America

40-4 Foundation. The department shall not design, prepare or issue the license

40-5 plates unless it receives at least 250 applications for the issuance of those

40-6 plates.

40-7 2. If the department receives at least 250 applications for the issuance

40-8 of license plates which indicate support for the promotion of agriculture

40-9 within this state, the department shall issue those plates for a passenger car

40-10 or light commercial vehicle upon application by a person who is entitled to

40-11 license plates pursuant to NRS 482.265 and who otherwise complies with

40-12 the requirements for registration and licensing pursuant to this chapter. A

40-13 person may request that personalized prestige license plates issued

40-14 pursuant to NRS 482.3667 be combined with license plates which indicate

40-15 support for the promotion of agriculture within this state if that person pays

40-16 the fees for the personalized prestige license plates in addition to the fees

40-17 for the license plates which indicate support for the promotion of

40-18 agriculture within this state pursuant to subsections 3 and 4.

40-19 3. The fee for license plates which indicate support for the promotion

40-20 of agriculture within this state is $35, in addition to all other applicable

40-21 registration and license fees and [motor vehicle privilege] governmental

40-22 services taxes. The license plates are renewable upon the payment of $10.

40-23 4. In addition to all fees for the license, registration and [privilege]

40-24 governmental services taxes, a person who requests a set of license plates

40-25 which indicate support for the promotion of agriculture within this state

40-26 must pay for the initial issuance of the plates an additional fee of $25 and

40-27 for each renewal of the plates an additional fee of $20, to be distributed in

40-28 accordance with subsection 5.

40-29 5. The department shall deposit the fees collected pursuant to

40-30 subsection 4 with the state treasurer for credit to the state general fund. The

40-31 state treasurer shall, on a quarterly basis, distribute the fees deposited

40-32 pursuant to this section in the following manner:

40-33 (a) Remit one-half of the fees to the Nevada Future Farmers of America

40-34 Foundation for the support of programs and activities of the Future

40-35 Farmers of America within this state.

40-36 (b) Deposit one-half of the fees for credit to the account for license

40-37 plates for the promotion of agriculture within this state created pursuant to

40-38 NRS 561.411.

40-39 6. If, during a registration year, the holder of license plates issued

40-40 pursuant to the provisions of this section disposes of the vehicle to which

40-41 the plates are affixed, he may retain the plates and:

40-42 (a) Affix them to another vehicle that meets the requirements of this

40-43 section if the transfer and registration fees are paid as set out in this

40-44 chapter; or

40-45 (b) Within 30 days after removing the plates from the vehicle, return

40-46 them to the department.

40-47 Sec. 56. NRS 482.37919 is hereby amended to read as follows:

40-48 482.37919 1. Except as otherwise provided in this subsection, the

40-49 department shall, in cooperation with the board of directors of the Las

41-1 Vegas Valley water district, design, prepare and issue license plates to

41-2 support the desert preserve established by the board of directors of the Las

41-3 Vegas Valley water district. The license plates may include any colors and

41-4 designs that the department deems appropriate.

41-5 2. The department may issue license plates specified in subsection 1

41-6 for a passenger car or light commercial vehicle upon application by a

41-7 person who is entitled to license plates pursuant to the provisions of NRS

41-8 482.265 and who otherwise complies with the requirements for registration

41-9 and licensing pursuant to the provisions of this chapter. A person may

41-10 request that personalized prestige license plates issued pursuant to the

41-11 provisions of NRS 482.3667 be combined with license plates specified in

41-12 subsection 1 if that person pays, in addition to the fees specified in

41-13 subsections 3 and 4, the fees for the personalized prestige license plates.

41-14 3. The fee for license plates specified in subsection 1 is $35. The fee is

41-15 in addition to any other applicable registration and license fees and [motor

41-16 vehicle privilege] governmental services taxes. The license plates are

41-17 renewable upon the payment of $10.

41-18 4. In addition to the fees for the license, registration and [privilege]

41-19 governmental services taxes, a person who requests the issuance of license

41-20 plates specified in subsection 1 must pay:

41-21 (a) For the initial issuance of the plates, an additional fee of $25; and

41-22 (b) For each renewal of the plates, an additional $20 to support the

41-23 desert preserve specified in subsection 1.

41-24 5. The department shall deposit the fees collected pursuant to the

41-25 provisions of subsection 4 with the state treasurer for credit to an account

41-26 for the support of the desert preserve established by the board of directors

41-27 of the Las Vegas Valley water district. On or before January 1, April 1,

41-28 July 1 and October 1 of each year, the state controller shall distribute the

41-29 money deposited in the account for the preceding quarter to the board of

41-30 directors of the Las Vegas Valley water district.

41-31 6. If, during a registration year, the holder of license plates issued

41-32 pursuant to the provisions of this section disposes of the vehicle to which

41-33 the plates are affixed, he may retain the plates and:

41-34 (a) Affix the license plates to another vehicle that meets the

41-35 requirements of this section if the transfer and registration fees are paid

41-36 pursuant to the provisions of this chapter; or

41-37 (b) Within 30 days after removing the plates from the vehicle, return the

41-38 plates to the department.

41-39 Sec. 57. NRS 482.3792 is hereby amended to read as follows:

41-40 482.3792 1. Except as otherwise provided in this subsection, the

41-41 department shall, in cooperation with the state arts council, design, prepare

41-42 and issue license plates for the support of the education of children in the

41-43 arts, using any colors and designs which the department deems appropriate.

41-44 The department shall not design, prepare or issue the license plates unless

41-45 it receives at least 250 applications for the issuance of those plates.

41-46 2. The department may issue license plates for the support of the

41-47 education of children in the arts for a passenger car or light commercial

41-48 vehicle upon application by a person who is entitled to license plates

41-49 pursuant to NRS 482.265 and who otherwise complies with the

42-1 requirements for registration and licensing pursuant to this chapter. A

42-2 person may request that personalized prestige license plates issued

42-3 pursuant to NRS 482.3667 be combined with license plates for the support

42-4 of the education of children in the arts if that person pays the fee for the

42-5 personalized prestige license plates in addition to the fees for the license

42-6 plates for the support of the education of children in the arts pursuant to

42-7 subsections 3 and 4.

42-8 3. The fee for license plates for the support of the education of children

42-9 in the arts is $35, in addition to all other applicable registration and license

42-10 fees and [motor vehicle] governmental services taxes. The license plates

42-11 are renewable upon the payment of $10.

42-12 4. In addition to all fees for the license, registration and [privilege]

42-13 governmental services taxes, a person who requests a set of license plates

42-14 for the support of the education of children in the arts must pay for the

42-15 initial issuance of the plates an additional fee of $15 and for each renewal

42-16 of the plates an additional fee of $10 to finance programs which promote

42-17 the education of children in the arts.

42-18 5. The department shall deposit the fees collected pursuant to

42-19 subsection 4 with the state treasurer for credit to the account for license

42-20 plates for the support of the education of children in the arts created

42-21 pursuant to NRS 233C.094.

42-22 6. If, during a registration year, the holder of license plates issued

42-23 pursuant to the provisions of this section disposes of the vehicle to which

42-24 the plates are affixed, he may retain the plates and:

42-25 (a) Affix them to another vehicle which meets the requirements of this

42-26 section if the transfer and registration fees are paid as set out in this

42-27 chapter; or

42-28 (b) Within 30 days after removing the plates from the vehicle, return

42-29 them to the department.

42-30 Sec. 58. NRS 482.3793 is hereby amended to read as follows:

42-31 482.3793 1. Except as otherwise provided in this subsection, the

42-32 department, in cooperation with the director of the clearinghouse

42-33 established pursuant to NRS 432.170, shall design, prepare and issue

42-34 license plates for the support of missing or exploited children. The license

42-35 plates must be inscribed with a hand. The department may designate any

42-36 appropriate colors for the license plates. The department shall not design,

42-37 prepare or issue the license plates unless it receives at least 250

42-38 applications for the issuance of those plates.

42-39 2. The department may issue license plates for the support of missing

42-40 or exploited children for any passenger car or light commercial vehicle

42-41 upon application by any person who is entitled to license plates pursuant to

42-42 NRS 482.265 and who otherwise complies with the requirements for

42-43 registration and licensing pursuant to this chapter. A person may request

42-44 that personalized prestige license plates issued pursuant to NRS 482.3667

42-45 be combined with license plates for the support of missing or exploited

42-46 children if that person pays the fees for the personalized prestige license

42-47 plates in addition to the fees for the license plates for the support of

42-48 missing or exploited children pursuant to subsections 3 and 4.

43-1 3. The fee for license plates for the support of missing or exploited

43-2 children is $35, in addition to all other applicable registration and license

43-3 fees and [motor vehicle privilege] governmental services taxes. The

43-4 license plates are renewable upon the payment of $10.

43-5 4. In addition to all fees for the license, registration and [privilege]

43-6 governmental services taxes, a person who requests a set of license plates

43-7 for the support of missing or exploited children must pay for the initial

43-8 issuance of the plates an additional fee of $15 and for each renewal of the

43-9 plates an additional fee of $10 to carry out the provisions of NRS 432.150

43-10 to 432.220, inclusive.

43-11 5. The department shall deposit the fees collected pursuant to

43-12 subsection 4 with the state treasurer for credit to the account for license

43-13 plates for the support of missing or exploited children created pursuant to

43-14 NRS 432.154.

43-15 6. If, during a registration year, the holder of license plates issued

43-16 pursuant to the provisions of this section disposes of the vehicle to which

43-17 the plates are affixed, he may retain the plates and:

43-18 (a) Affix them to another vehicle which meets the requirements of this

43-19 section if the transfer and registration fees are paid as set out in this

43-20 chapter; or

43-21 (b) Within 30 days after removing the plates from the vehicle, return

43-22 them to the department.

43-23 Sec. 59. NRS 482.37933 is hereby amended to read as follows:

43-24 482.37933 1. Except as otherwise provided in this subsection, the

43-25 department, in cooperation with the division of state lands of the state

43-26 department of conservation and natural resources, shall design, prepare and

43-27 issue license plates for the support of the preservation and restoration of the

43-28 natural environment of the Lake Tahoe Basin using any colors that the

43-29 department deems appropriate. The design of the license plates must

43-30 include a depiction of Lake Tahoe and its surrounding area. The

43-31 department shall not design, prepare or issue the license plates unless it

43-32 receives at least 250 applications for the issuance of those plates.

43-33 2. The department may issue license plates for the support of the

43-34 preservation and restoration of the natural environment of the Lake Tahoe

43-35 Basin for a passenger car or light commercial vehicle upon application by a

43-36 person who is entitled to license plates pursuant to NRS 482.265 and who

43-37 otherwise complies with the requirements for registration and licensing

43-38 pursuant to this chapter. A person may request that personalized prestige

43-39 license plates issued pursuant to NRS 482.3667 be combined with license

43-40 plates for the support of the preservation and restoration of the natural

43-41 environment of the Lake Tahoe Basin if that person pays the fees for the

43-42 personalized prestige license plates in addition to the fees for the license

43-43 plates for the support of the preservation and restoration of the natural

43-44 environment of the Lake Tahoe Basin pursuant to subsections 3 and 4.

43-45 3. The fee for license plates for the support of the preservation and

43-46 restoration of the natural environment of the Lake Tahoe Basin is $35, in

43-47 addition to all other applicable registration and license fees and [motor

43-48 vehicle privilege] governmental services taxes. The license plates are

43-49 renewable upon the payment of $10.

44-1 4. In addition to all fees for the license, registration and [privilege]

44-2 governmental services taxes, a person who requests a set of license plates

44-3 for the support of the preservation and restoration of the natural

44-4 environment of the Lake Tahoe Basin must pay for the initial issuance of

44-5 the plates an additional fee of $25 and for each renewal of the plates an

44-6 additional fee of $20 to finance projects for the preservation and restoration

44-7 of the natural environment of the Lake Tahoe Basin.

44-8 5. The department shall deposit the fees collected pursuant to

44-9 subsection 4 with the state treasurer for credit to the account for license

44-10 plates for the support of the preservation and restoration of the natural

44-11 environment of the Lake Tahoe Basin created pursuant to NRS 321.5951.

44-12 6. If, during a registration year, the holder of license plates issued

44-13 pursuant to the provisions of this section disposes of the vehicle to which

44-14 the plates are affixed, he may retain the plates and:

44-15 (a) Affix them to another vehicle that meets the requirements of this

44-16 section if the transfer and registration fees are paid as set out in this

44-17 chapter; or

44-18 (b) Within 30 days after removing the plates from the vehicle, return

44-19 them to the department.

44-20 Sec. 60. NRS 482.37935 is hereby amended to read as follows:

44-21 482.37935 1. Except as otherwise provided in this subsection, the

44-22 department, in cooperation with the division of state lands of the state

44-23 department of conservation and natural resources, shall design, prepare and

44-24 issue license plates for the support of the natural environment of the Mount

44-25 Charleston area using any colors that the department deems appropriate.

44-26 The design of the license plates must include a depiction of Mount

44-27 Charleston and its surrounding area. The department shall not design,

44-28 prepare or issue the license plates unless it receives at least 250

44-29 applications for the issuance of those plates.

44-30 2. If the department receives at least 250 applications for the issuance

44-31 of license plates for the support of the natural environment of the Mount

44-32 Charleston area, the department shall issue those plates for a passenger car

44-33 or light commercial vehicle upon application by a person who is entitled to

44-34 license plates pursuant to NRS 482.265 and who otherwise complies with

44-35 the requirements for registration and licensing pursuant to this chapter. A

44-36 person may request that personalized prestige license plates issued

44-37 pursuant to NRS 482.3667 be combined with license plates for the support

44-38 of the natural environment of the Mount Charleston area if that person pays

44-39 the fees for the personalized prestige license plates in addition to the fees

44-40 for the license plates for the support of the natural environment of the

44-41 Mount Charleston area pursuant to subsections 3 and 4.

44-42 3. The fee for license plates for the support of the natural environment

44-43 of the Mount Charleston area is $35, in addition to all other applicable

44-44 registration and license fees and [motor vehicle privilege] governmental

44-45 services taxes. The license plates are renewable upon the payment of $10.

44-46 4. In addition to all fees for the license, registration and [privilege]

44-47 governmental services taxes, a person who requests a set of license plates

44-48 for the support of the natural environment of the Mount Charleston area

44-49 must pay for the initial issuance of the plates an additional fee of $25 and

45-1 for each renewal of the plates an additional fee of $20 to finance projects

45-2 for the natural environment of the Mount Charleston area.

45-3 5. The department shall deposit the fees collected pursuant to

45-4 subsection 4 with the state treasurer for credit to the account for license

45-5 plates for the support of the natural environment of the Mount Charleston

45-6 area created pursuant to NRS 321.5959.

45-7 6. If, during a registration year, the holder of license plates issued

45-8 pursuant to the provisions of this section disposes of the vehicle to which

45-9 the plates are affixed, he may retain the plates and:

45-10 (a) Affix them to another vehicle that meets the requirements of this

45-11 section if the transfer and registration fees are paid as set out in this

45-12 chapter; or

45-13 (b) Within 30 days after removing the plates from the vehicle, return

45-14 them to the department.

45-15 Sec. 61. NRS 482.37936 is hereby amended to read as follows:

45-16 482.37936 1. Except as otherwise provided in this subsection, the

45-17 department, in cooperation with the department of education, shall design,

45-18 prepare and issue license plates for the support of public education using

45-19 any colors that the department deems appropriate. The department shall not

45-20 design, prepare or issue the license plates unless it receives at least 250

45-21 applications for the issuance of those plates.

45-22 2. The department may issue license plates for the support of public

45-23 education for a passenger car or light commercial vehicle upon application

45-24 by a person who is entitled to license plates pursuant to NRS 482.265 and

45-25 who otherwise complies with the requirements for registration and

45-26 licensing pursuant to this chapter. A person may request that personalized

45-27 prestige license plates issued pursuant to NRS 482.3667 be combined with

45-28 license plates for the support of public education if that person pays the

45-29 fees for the personalized prestige license plates in addition to the fees for

45-30 the license plates for the support of public education pursuant to

45-31 subsections 3 and 4.

45-32 3. The fee for license plates for the support of public education is $35,

45-33 in addition to all other applicable registration and license fees and [motor

45-34 vehicle privilege] governmental services taxes. The license plates are

45-35 renewable upon the payment of $10.

45-36 4. In addition to all fees for the license, registration and [privilege]

45-37 governmental services taxes, a person who requests a set of license plates

45-38 for the support of public education must pay for the initial issuance of the

45-39 plates an additional fee of $25 and for each renewal of the plates an

45-40 additional fee of $20 to be used to purchase textbooks and laboratory

45-41 equipment and pay for field trips for the benefit of pupils in this state.

45-42 5. The department shall deposit the fees collected pursuant to

45-43 subsection 4 with the state treasurer for credit to the fund for public

45-44 education created pursuant to NRS 387.612.

45-45 6. If, during a registration year, the holder of license plates issued

45-46 pursuant to the provisions of this section disposes of the vehicle to which

45-47 the plates are affixed, he may retain the plates and:

46-1 (a) Affix them to another vehicle that meets the requirements of this

46-2 section if the transfer and registration fees are paid as set out in this

46-3 chapter; or

46-4 (b) Within 30 days after removing the plates from the vehicle, return

46-5 them to the department.

46-6 Sec. 62. NRS 482.3795 is hereby amended to read as follows:

46-7 482.3795 1. The department may issue special license plates and

46-8 registration certificates to residents of Nevada for a fire truck pursuant to

46-9 this section. Except as otherwise provided in subsection 3, the fire truck

46-10 must not be used for general transportation, but may be used for musters,

46-11 exhibitions, parades or similar activities.

46-12 2. In lieu of the annual registration and fees required by this chapter,

46-13 and of the [privilege] governmental services tax imposed by chapter 371 of

46-14 NRS, the owner of a fire truck may submit:

46-15 (a) An affidavit to the department indicating that the fire truck:

46-16 (1) Will only be used for the permitted purposes enumerated in

46-17 subsection 1;

46-18 (2) Has been inspected and found safe to be operated on the highways

46-19 of this state; and

46-20 (3) Qualifies as a fire truck pursuant to regulations adopted by the

46-21 department for this purpose.

46-22 (b) The following fees for the issuance of these license plates:

46-23 (1) For the first issuance $15

46-24 (2) For a renewal sticker 5

46-25 3. If the owner elects to use the fire truck as general transportation, he

46-26 shall pay the regular annual registration and fees prescribed by law and the

46-27 [privilege] governmental services tax imposed by chapter 371 of NRS.

46-28 4. License plates issued pursuant to this section must bear the

46-29 inscription “Fire Truck” and the plates must be numbered consecutively.

46-30 5. The cost of the die and the modifications necessary for the issuance

46-31 of a license plate pursuant to this section must be paid from private sources

46-32 without any expense to the State of Nevada.

46-33 Sec. 63. NRS 482.380 is hereby amended to read as follows:

46-34 482.380 1. The department may issue special motor vehicle license

46-35 plates from year to year to a person who has resided in the State of Nevada

46-36 for a period of 6 months preceding the date of application for the license

46-37 plates and who owns a motor vehicle which is a model manufactured

46-38 during or before 1915.

46-39 2. To administer the provisions of this section, the department may

46-40 recognize the Horseless Carriage Club of Nevada as presently constituted

46-41 as the official Horseless Carriage Club of Nevada and to designate and

46-42 appoint one member of the board of directors of the Horseless Carriage

46-43 Club of Nevada to act as and be an ex officio deputy of the department and

46-44 to perform the duties and functions prescribed by this section without

46-45 compensation, per diem allowance or travel expenses.

46-46 3. An applicant for license plates pursuant to the provisions of this

46-47 section must:

47-1 (a) Fill out and sign an application for license plates on a form

47-2 prescribed and furnished by the ex officio deputy for licensing antique

47-3 motor vehicles.

47-4 (b) Present evidence of his eligibility for license plates by showing, to

47-5 the satisfaction of the ex officio deputy, residence in this state for 6 months

47-6 preceding the date of application and ownership of an antique motor

47-7 vehicle which is a model manufactured during or before 1915.

47-8 (c) Present a certificate of inspection issued by a committee, or member

47-9 thereof, appointed by the board of directors of the Horseless Carriage Club

47-10 of Nevada verifying that the antique motor vehicle is in safe and

47-11 satisfactory mechanical condition, is in good condition and state of repair,

47-12 is well equipped and is covered by a policy of insurance covering public

47-13 liability and property damage written by an insurance company qualified to

47-14 do business in this state with limits of not less than $10,000 for each person

47-15 nor less than $20,000 for each accident, and not less than $5,000 for

47-16 property damage and which otherwise meets the requirements of chapter

47-17 485 of NRS.

47-18 (d) Exhibit a valid driver’s license authorizing the applicant to drive a

47-19 motor vehicle on the highways of this state.

47-20 (e) Pay the fee prescribed by the laws of this state for the operation of a

47-21 passenger car, without regard to the weight or the capacity for passengers.

47-22 (f) Pay such other fee as prescribed by the board of directors of the

47-23 Horseless Carriage Club of Nevada necessary to defray all cost of

47-24 manufacture, transportation and issuance of the special license plates.

47-25 4. The ex officio deputy for licensing antique motor vehicles shall each

47-26 calendar year issue license plates, approved by the department, for each

47-27 motor vehicle owned by an applicant who meets the requirements of

47-28 subsection 3, subject to the following conditions:

47-29 (a) The license plates must be numbered and issued consecutively each

47-30 year beginning with “Horseless Carriage 1.”

47-31 (b) The license plates must conform, as nearly as possible, to the color

47-32 and type of license plate issued in this state for regular passenger cars.

47-33 (c) The special license plates issued pursuant to this section must be

47-34 specified, procured, transported and issued solely at the expense and cost

47-35 of the Horseless Carriage Club of Nevada and without any expense to the

47-36 State of Nevada.

47-37 5. The ex officio deputy for licensing antique motor vehicles shall pay

47-38 quarterly to the department the prescribed fee as provided in paragraph (e)

47-39 of subsection 3. The fees so received must be used, disbursed or deposited

47-40 by the department in the same manner as provided by law for other fees for

47-41 registration and licensing. All other fees collected to defray expenses must

47-42 be retained by the board of directors of the Horseless Carriage Club of

47-43 Nevada.

47-44 6. The license plates obtained pursuant to this section are in lieu of the

47-45 license plates otherwise provided for in this chapter and are valid for the

47-46 calendar year in which they are issued.

47-47 7. The department shall charge and collect the following fees for the

47-48 issuance of these license plates, which fees are in addition to all other

47-49 license fees and [motor vehicle] applicable taxes:

48-1 (a) For the first issuance.................... $35

48-2 (b) For a renewal sticker...................... 10

48-3 Sec. 64. NRS 482.381 is hereby amended to read as follows:

48-4 482.381 1. The department may issue special license plates and

48-5 registration certificates to residents of Nevada for any motor vehicle which

48-6 is a model manufactured more than 40 years before the date of application

48-7 for registration pursuant to this section.

48-8 2. License plates issued pursuant to this section must bear the

48-9 inscription “Old Timer” and the plates must be numbered consecutively.

48-10 3. The Nevada Old Timer Club members shall bear the cost of the dies

48-11 for carrying out the provisions of this section.

48-12 4. The department shall charge and collect the following fees for the

48-13 issuance of these license plates, which fees are in addition to all other

48-14 license fees and [motor vehicle] applicable taxes:

48-15 (a) For the first issuance.................... $35

48-16 (b) For a renewal sticker...................... 10

48-17 Sec. 65. NRS 482.3812 is hereby amended to read as follows:

48-18 482.3812 1. The department may issue special license plates and

48-19 registration certificates to residents of Nevada for any passenger car or

48-20 light commercial vehicle:

48-21 (a) Having a manufacturer’s rated carrying capacity of 1 ton or less; and

48-22 (b) Manufactured not later than 1948.

48-23 2. License plates issued pursuant to this section must be inscribed with

48-24 the words STREET ROD and three or four consecutive numbers.

48-25 3. If during a registration year, the holder of special plates issued

48-26 pursuant to this section disposes of the vehicle to which the plates are

48-27 affixed, he shall retain the plates and:

48-28 (a) Affix them to another vehicle which meets the requirements of this

48-29 section and report the change to the department in accordance with the

48-30 procedure set forth for other transfers; or

48-31 (b) Within 30 days after removing the plates from the vehicle, return

48-32 them to the department.

48-33 4. The fee for the special license plates is $35, in addition to all other

48-34 applicable registration and license fees and [motor vehicle privilege]

48-35 governmental services taxes. The fee for an annual renewal sticker is $10.

48-36 Sec. 66. NRS 482.3814 is hereby amended to read as follows:

48-37 482.3814 1. The department may issue special license plates and

48-38 registration certificates to residents of Nevada for any passenger car or

48-39 light commercial vehicle:

48-40 (a) Having a manufacturer’s rated carrying capacity of 1 ton or less; and

48-41 (b) Manufactured not earlier than 1949, but at least 20 years before the

48-42 application is submitted to the department.

48-43 2. License plates issued pursuant to this section must be inscribed with

48-44 the words CLASSIC ROD and three or four consecutive numbers.

48-45 3. If during a registration year, the holder of special plates issued

48-46 pursuant to this section disposes of the vehicle to which the plates are

48-47 affixed, he shall retain the plates and:

49-1 (a) Affix them to another vehicle which meets the requirements of this

49-2 section and report the change to the department in accordance with the

49-3 procedure set forth for other transfers; or

49-4 (b) Within 30 days after removing the plates from the vehicle, return

49-5 them to the department.

49-6 4. The fee for the special license plates is $35, in addition to all other

49-7 applicable registration and license fees and [motor vehicle privilege]

49-8 governmental services taxes. The fee for an annual renewal sticker is $10.

49-9 Sec. 67. NRS 482.3816 is hereby amended to read as follows:

49-10 482.3816 1. The department may issue special license plates and

49-11 registration certificates to residents of Nevada for any passenger car or

49-12 light commercial vehicle:

49-13 (a) Having a manufacturer’s rated carrying capacity of 1 ton or less;

49-14 (b) Manufactured at least 25 years before the application is submitted to

49-15 the department; and

49-16 (c) Containing only the original parts which were used to manufacture

49-17 the vehicle or replacement parts that duplicate those original parts.

49-18 2. License plates issued pursuant to this section must be inscribed with

49-19 the words CLASSIC VEHICLE and three or four consecutive numbers.

49-20 3. If during a registration year, the holder of special plates issued

49-21 pursuant to this section disposes of the vehicle to which the plates are

49-22 affixed, he shall retain the plates and:

49-23 (a) Affix them to another vehicle which meets the requirements of this

49-24 section and report the change to the department in accordance with the

49-25 procedure set forth for other transfers; or

49-26 (b) Within 30 days after removing the plates from the vehicle, return

49-27 them to the department.

49-28 4. The fee for the special license plates is $35, in addition to all other

49-29 applicable registration and license fees and [motor vehicle privilege]

49-30 governmental services taxes. The fee for an annual renewal sticker is $10.

49-31 Sec. 68. NRS 482.385 is hereby amended to read as follows:

49-32 482.385 1. Except as otherwise provided in subsection 4 and NRS

49-33 482.390, a nonresident owner of a vehicle of a type subject to registration

49-34 pursuant to the provisions of this chapter, owning any vehicle which has

49-35 been registered for the current year in the state, country or other place of

49-36 which the owner is a resident and which at all times when operated in this

49-37 state has displayed upon it the registration license plate issued for the

49-38 vehicle in the place of residence of the owner, may operate or permit the

49-39 operation of the vehicle within this state without its registration in this state

49-40 pursuant to the provisions of this chapter and without the payment of any

49-41 registration fees to this state.

49-42 2. This section does not:

49-43 (a) Prohibit the use of manufacturers’, distributors’ or dealers’ license

49-44 plates issued by any state or country by any nonresident in the operation of

49-45 any vehicle on the public highways of this state.

49-46 (b) Require registration of vehicles of a type subject to registration

49-47 pursuant to the provisions of this chapter operated by nonresident common

49-48 motor carriers of persons or property, contract motor carriers of persons or

49-49 property, or private motor carriers of property as stated in NRS 482.390.

50-1 (c) Require registration of a vehicle operated by a border state

50-2 employee.

50-3 3. When a person, formerly a nonresident, becomes a resident of this

50-4 state, he shall:

50-5 (a) Within 30 days after becoming a resident; or

50-6 (b) At the time he obtains his driver’s license,

50-7 whichever occurs earlier, apply for the registration of any vehicle which he

50-8 owns and which is operated in this state.

50-9 4. Any resident operating a motor vehicle upon a highway of this state

50-10 which is owned by a nonresident and which is furnished to the resident

50-11 operator for his continuous use within this state, shall cause that vehicle to

50-12 be registered within 30 days after beginning its operation within this state.

50-13 5. A person registering a vehicle pursuant to the provisions of

50-14 subsection 3, 4 or 6 of this section or pursuant to NRS 482.390 must be

50-15 assessed the registration fees and [privilege] governmental services tax, as

50-16 required by the provisions of this chapter and chapter 371 of NRS. He must

50-17 not be allowed credit on those taxes and fees for the unused months of his

50-18 previous registration.

50-19 6. If a vehicle is used in this state for a gainful purpose, the owner

50-20 shall immediately apply to the department for registration, except as

50-21 otherwise provided in NRS 482.390, 482.395 and 706.801 to 706.861,

50-22 inclusive.

50-23 7. An owner registering a vehicle pursuant to the provisions of this

50-24 section shall surrender the existing nonresident license plates and

50-25 registration certificates to the department for cancellation.

50-26 8. A vehicle may be cited for a violation of this section regardless of

50-27 whether it is in operation or is parked on a highway, in a public parking lot

50-28 or on private property which is open to the public if, after communicating

50-29 with the owner or operator of the vehicle, the peace officer issuing the

50-30 citation determines that:

50-31 (a) The owner of the vehicle is a resident of this state; or

50-32 (b) The vehicle is used in this state for a gainful purpose.

50-33 Sec. 69. NRS 482.399 is hereby amended to read as follows:

50-34 482.399 1. Upon the transfer of the ownership of or interest in any

50-35 vehicle by any holder of a valid registration, or upon destruction of the

50-36 vehicle, the registration expires.

50-37 2. The holder of the original registration may transfer the registration

50-38 to another vehicle to be registered by him and use the same license plate or

50-39 plates thereon, if the license plate or plates are appropriate for the second

50-40 vehicle, upon filing an application for transfer of registration and upon

50-41 paying the transfer registration fee and the excess, if any, of the registration

50-42 fee and [privilege] governmental services tax on the vehicle to which the

50-43 registration is transferred over the total registration fee and [privilege]

50-44 governmental services tax paid on all vehicles from which he is

50-45 transferring his ownership or interest. Application for transfer of

50-46 registration must be made in person, if practicable, to any office or agent of

50-47 the department or to a registered dealer, and the license plate or plates may

50-48 not be used upon a second vehicle until registration of that vehicle is

50-49 complete. In computing the [privilege] governmental services tax, the

51-1 department, its agent or the registered dealer shall credit the portion of the

51-2 tax paid on the first vehicle attributable to the remainder of the current

51-3 registration period or calendar year on a pro rata monthly basis against the

51-4 tax due on the second vehicle or on any other vehicle of which the person

51-5 is the registered owner. If any person transfers his ownership or interest in

51-6 two or more vehicles, the department or the registered dealer shall credit

51-7 the portion of the tax paid on all of the vehicles attributable to the

51-8 remainder of the current registration period or calendar year on a pro rata

51-9 monthly basis against the tax due on the vehicle to which the registration is

51-10 transferred or on any other vehicle of which the person is the registered

51-11 owner. The certificates of registration and unused license plates of the

51-12 vehicles from which a person transfers his ownership or interest must be

51-13 submitted before credit is given against the tax due on the vehicle to which

51-14 the registration is transferred or on any other vehicle of which the person is

51-15 the registered owner.

51-16 3. In computing the registration fee, the department or its agent or the

51-17 registered dealer shall credit the portion of the registration fee paid on each

51-18 vehicle attributable to the remainder of the current calendar year or

51-19 registration period on a pro rata basis against the registration fee due on the

51-20 vehicle to which registration is transferred. If the amount owed on the

51-21 registration fee or [privilege] governmental services tax on that vehicle is

51-22 less than the credit on the total registration fee or [privilege] governmental

51-23 services tax paid on all vehicles from which a person transfers his

51-24 ownership or interest, the department shall issue to the person a refund in

51-25 an amount equal to the difference between the amount owed on the

51-26 registration fee or [privilege] governmental services tax on that vehicle and

51-27 the credit on the total registration fee or [privilege] governmental services

51-28 tax paid on all vehicles from which a person transfers his ownership or

51-29 interest.

51-30 4. If the license plate or plates are not appropriate for the second

51-31 vehicle, the plate or plates must be surrendered to the department or

51-32 registered dealer and an appropriate plate or plates must be issued by the

51-33 department. The department shall not reissue the surrendered plate or

51-34 plates until the next succeeding licensing period.

51-35 5. If application for transfer of registration is not made within 60 days

51-36 after the destruction or transfer of ownership of or interest in any vehicle,

51-37 the license plate or plates must be surrendered to the department on or

51-38 before the 60th day for cancellation of the registration.

51-39 6. If a person cancels his registration and surrenders to the department

51-40 his license plates for a vehicle, the department shall issue to the person a

51-41 refund of the portion of the registration fee and [privilege] governmental

51-42 services tax paid on the vehicle attributable to the remainder of the current

51-43 calendar year or registration period on a pro rata basis.

51-44 Sec. 70. NRS 482.400 is hereby amended to read as follows:

51-45 482.400 1. Except as otherwise provided in this subsection and

51-46 subsections 2, 5 and 6, upon a transfer of the title to, or the interest of an

51-47 owner in, a vehicle registered or issued a certificate of ownership under the

51-48 provisions of this chapter, the person or persons whose title or interest is to

51-49 be transferred and the transferee shall write their signatures with pen and

52-1 ink upon the certificate of ownership issued for the vehicle, together with

52-2 the residence address of the transferee, in the appropriate spaces provided

52-3 upon the reverse side of the certificate. The department may, by regulation,

52-4 prescribe alternative methods by which a signature may be affixed upon a

52-5 manufacturer’s certificate of origin or a manufacturer’s statement of origin

52-6 issued for a vehicle. The alternative methods must ensure the authenticity

52-7 of the signatures.

52-8 2. The department shall provide a form for use by a dealer for the

52-9 transfer of ownership of a vehicle when the spaces provided upon the

52-10 reverse side of the certificate of ownership issued for the vehicle have been

52-11 filled. The form must be produced in a manner which ensures that the form

52-12 may not be easily counterfeited. Upon the attachment of the form to a

52-13 certificate of ownership issued for a vehicle, the form becomes a part of

52-14 that certificate of ownership. The department may charge a fee not to

52-15 exceed $5 for each form it provides.

52-16 3. Except as otherwise provided in subsections 4, 5 and 6, the

52-17 transferee shall immediately apply for registration as provided in NRS

52-18 482.215, and shall pay the [privilege] governmental services taxes due.

52-19 4. If the transferee is a dealer who intends to resell the vehicle, he shall

52-20 deliver immediately to the department or its agent the certificate of

52-21 registration and the license plate or plates for the vehicle. When the vehicle

52-22 is resold, the purchaser shall apply for registration as provided in NRS

52-23 482.215, and shall pay the [privilege] governmental services taxes due.

52-24 The dealer is not required to register, pay a transfer or registration fee for,

52-25 or pay a [privilege] governmental services tax on the vehicle.

52-26 5. If the transferee consigns the vehicle to a wholesale vehicle

52-27 auctioneer:

52-28 (a) The transferee shall, within 30 days after that consignment, provide

52-29 the wholesale vehicle auctioneer with the certificate of ownership for the

52-30 vehicle, executed as required by subsection 1, and any other documents

52-31 necessary to obtain another certificate of ownership for the vehicle.

52-32 (b) The wholesale vehicle auctioneer shall be deemed a transferee of the

52-33 vehicle for the purposes of subsection 4. The wholesale vehicle auctioneer

52-34 is not required to comply with subsection 1 if he:

52-35 (1) Does not take an ownership interest in the vehicle;

52-36 (2) Auctions the vehicle to a vehicle dealer or automobile wrecker

52-37 who is licensed as such in this or any other state; and

52-38 (3) Stamps his name, his identification number as a vehicle dealer

52-39 and the date of the auction on the certificate of ownership and the bill of

52-40 sale and any other documents of transfer for the vehicle.

52-41 6. A charitable organization which intends to sell a vehicle which has

52-42 been donated to the organization must deliver immediately to the

52-43 department or its agent the certificate of registration and the license plate or

52-44 plates for the vehicle. The charitable organization must not be required to

52-45 register, pay a transfer or registration fee for, or pay a [privilege]

52-46 governmental services tax on the vehicle. When the vehicle is sold by the

52-47 charitable organization, the purchaser shall apply for registration as

52-48 provided in NRS 482.215 and pay the [privilege] governmental services

52-49 taxes due.

53-1 7. As used in this section, “wholesale vehicle auctioneer” means a

53-2 dealer who:

53-3 (a) Is engaged in the business of auctioning consigned motor vehicles to

53-4 vehicle dealers or automobile wreckers, or both, who are licensed as such

53-5 in this or any other state; and

53-6 (b) Does not in the ordinary course of his business buy, sell or own the

53-7 vehicles he auctions.

53-8 Sec. 71. NRS 482.410 is hereby amended to read as follows:

53-9 482.410 The transferee of a vehicle shall apply for a certificate of

53-10 registration and pay the [privilege] governmental services tax to the deputy

53-11 registrar of motor vehicles in any county of this state, in the manner

53-12 provided in this chapter for an original registration.

53-13 Sec. 72. NRS 482.463 is hereby amended to read as follows:

53-14 482.463 The holder of an original registration for a motor vehicle with

53-15 a declared gross weight in excess of 26,000 pounds may, upon

53-16 surrendering the certificate of registration and the corresponding license

53-17 plates to the department or upon signing a notarized statement indicating

53-18 the certificate of registration and the corresponding license plates were lost

53-19 and providing such supporting documentation as the department requires,

53-20 apply to the department:

53-21 1. For a refund of an amount equal to that portion of the [privilege]

53-22 governmental services taxes and registration fees paid for the motor

53-23 vehicle that is attributable, on a pro rata monthly basis, to the remainder of

53-24 the calendar year; or

53-25 2. To have that amount credited against excise taxes due pursuant to

53-26 the provisions of chapter 366 of NRS.

53-27 Sec. 73. NRS 482.478 is hereby amended to read as follows:

53-28 482.478 Except as otherwise provided in NRS 482.463, upon the

53-29 rescission or cancellation of the registration of any vehicle pursuant to

53-30 NRS 482.460 to 482.475, inclusive, or the surrender of the corresponding

53-31 license plates, no refund of the registration fees or [privilege]

53-32 governmental services taxes paid for the vehicle may be allowed by the

53-33 department.

53-34 Sec. 74. NRS 482.482 is hereby amended to read as follows:

53-35 482.482 1. In addition to any other applicable fee listed in NRS

53-36 482.480, there must be paid to the department for the registration of every

53-37 motortruck, truck-tractor or bus which has a declared gross weight of:

53-38 (a) Less than 6,000 pounds, a fee of $33.

53-39 (b) Not less than 6,000 pounds and not more than 8,499 pounds, a fee of

53-40 $38.

53-41 (c) Not less than 8,500 pounds and not more than 10,000 pounds, a fee

53-42 of $48.

53-43 (d) Not less than 10,001 pounds and not more than 26,000 pounds, a fee

53-44 of $12 for each 1,000 pounds or fraction thereof.

53-45 (e) Not less than 26,001 pounds and not more than 80,000 pounds, a fee

53-46 of $17 for each 1,000 pounds or fraction thereof. The maximum fee is

53-47 $1,360.

53-48 2. Except as otherwise provided in subsection 6, the original or

53-49 renewal registration fees for fleets of vehicles with a declared gross weight

54-1 in excess of 26,000 pounds and the governmental services tax imposed by

54-2 the provisions of chapter 371 of NRS for the privilege of operating those

54-3 vehicles may be paid in equal installments. Installments are due on or

54-4 before January 31, April 1, July 1 and October 1 of each year. The amount

54-5 of each installment must be determined by taking the total fee and

54-6 [privilege] governmental services tax due for the calendar year and

54-7 dividing that total by four. The department shall not allow installment

54-8 payments for a vehicle added to a fleet after the original or renewal

54-9 registration is issued.

54-10 3. If the due date of any installment falls on a Saturday, Sunday or

54-11 legal holiday, that installment is not due until the next following business

54-12 day.

54-13 4. Any payment required by subsection 2 shall be deemed received by

54-14 the department on the date shown by the post office cancellation mark

54-15 stamped on an envelope containing payment properly addressed to the

54-16 department, if that date is earlier than the actual receipt of that payment.

54-17 5. A person who fails to pay any fee pursuant to subsection 2 or

54-18 [privilege] governmental services tax when due shall pay to the department

54-19 a penalty of 10 percent of the amount of the unpaid fee, plus interest on the

54-20 unpaid fee at the rate of 1 percent per month or fraction of a month from

54-21 the date the fee and tax were due until the date of payment.

54-22 6. If a person fails to pay any fee pursuant to subsection 2 or

54-23 [privilege] governmental services tax when due, the department may, in

54-24 addition to the penalty provided for in subsection 5, require that person to

54-25 pay:

54-26 (a) The entire amount of the unpaid registration fee and [privilege]

54-27 governmental services tax owed by that person for the remainder of the

54-28 calendar year; and

54-29 (b) On an annual basis, any registration fee and [privilege]

54-30 governmental services tax set forth in subsection 2 which may be incurred

54-31 by that person in any subsequent calendar year.

54-32 Sec. 75. Section 30 of chapter 491, Statutes of Nevada 1991, at page

54-33 1448, is hereby amended to read as follows:

54-34 Sec. 30. 1. Except as otherwise provided in section 34 of this

54-35 act and in addition to all other taxes imposed on the valuation of

54-36 vehicles, the board of county commissioners of Churchill, Elko,

54-37 Humboldt, Washoe and Lander counties and the board of supervisors

54-38 of Carson City may by ordinance, but not as in a case of emergency,

54-39 impose a special [privilege] governmental services tax of 1 cent on

54-40 each $1 of valuation of the vehicle for the privilege of operating upon

54-41 the public streets, roads and highways of the county on each vehicle

54-42 based in the county except:

54-43 (a) A vehicle exempt from the [motor vehicle privilege]

54-44 governmental services tax pursuant to [this chapter;] chapter 371 of

54-45 NRS; or

54-46 (b) A vehicle subject to NRS 706.011 to 706.861, inclusive, which

54-47 is engaged in interstate or intercounty operations.

54-48 2. The department of motor vehicles and public safety shall

54-49 deposit the proceeds of the tax imposed pursuant to subsection 1 with

55-1 the state treasurer for credit to the tax distribution fund for the county

55-2 in which it was collected.

55-3 3. As used in this section “based” has the meaning ascribed to it

55-4 in NRS 482.011.

55-5 Sec. 76. Section 38 of chapter 491, Statutes of Nevada 1991, as last

55-6 amended by chapter 196, Statutes of Nevada 1999, at page 940, is hereby

55-7 amended to read as follows:

55-8 Sec. 38. 1. The board of county commissioners of Washoe

55-9 County shall reduce the rate of the tax ad valorem imposed pursuant

55-10 to section 33 of this act by 1.5 cents per $100 of assessed valuation for

55-11 the fiscal year 1993-1994.

55-12 2. The board of county commissioners of Washoe County shall

55-13 reduce the rate of the tax ad valorem imposed pursuant to section 33

55-14 of this act, in addition to the reduction made pursuant to subsection 1,

55-15 by 4 cents per $100 of assessed valuation for the fiscal year 1994-

55-16 1995.

55-17 3. The board of county commissioners of Washoe County shall

55-18 reduce the rate of the special [privilege] governmental services tax

55-19 imposed pursuant to section 30 of this act to the amounts shown for

55-20 each $1 of valuation for the respective fiscal years:

55-21 2001-2002............................ 0.8 cents

55-22 2002-2003............................ 0.6 cents

55-23 2003-2004............................ 0.4 cents

55-24 2004-2005............................ 0.2 cents

55-25 The board of county commissioners of Washoe County shall not

55-26 impose or levy that special [privilege] governmental services tax for

55-27 any fiscal year after June 30, 2005.

55-28 4. The board of county commissioners of Washoe County or

55-29 Churchill County shall not, after June 30, 1994:

55-30 (a) Except as otherwise provided in subsection 2, 3 or 5, decrease

55-31 the rate of any of the taxes imposed pursuant to sections 29 to 33,

55-32 inclusive, of this act unless all of the local governments that are

55-33 entitled to receive a monthly distribution from the tax distribution

55-34 fund for the county agree to the decrease.

55-35 (b) Increase the rate of any tax imposed pursuant to sections 29 to

55-36 33, inclusive, of this act.

55-37 5. If necessary to avoid violating the provisions of subsection 2 of

55-38 section 31 of this act, the board of county commissioners of Washoe

55-39 County shall reduce the amount of the license fee imposed pursuant to

55-40 that section by the minimum amount necessary to comply with the

55-41 provisions of subsection 2 of section 31 of this act.

55-42 Sec. 77. Section 9 of chapter 475, Statutes of Nevada 1993, at page

55-43 1953, is hereby amended to read as follows:

55-44 Sec. 9. 1. Except as otherwise provided in section 14 of this act

55-45 and in addition to all other taxes imposed on the valuation of vehicles,

55-46 the board of county commissioners of Douglas, Esmeralda, Lincoln,

55-47 Lyon, Mineral, Nye, Pershing, Storey and White Pine counties may

56-1 by ordinance, in the manner provided in section 13 of this act, impose

56-2 a special [privilege] governmental services tax of 1 cent on each $1 of

56-3 valuation of the vehicle for the privilege of operating upon the public

56-4 streets, roads and highways of the county on each vehicle based in the

56-5 county except:

56-6 (a) A vehicle exempt from the [motor vehicle privilege]

56-7 governmental services tax pursuant to chapter 371 of NRS; or

56-8 (b) A vehicle subject to NRS 706.011 to 706.861, inclusive, which

56-9 is engaged in interstate or intercounty operations.

56-10 2. The department of motor vehicles and public safety shall

56-11 deposit the proceeds of the tax imposed pursuant to subsection 1 with

56-12 the state treasurer for credit to the tax distribution fund for the county

56-13 in which it was collected.

56-14 3. As used in this section “based” has the meaning ascribed to it

56-15 in NRS 482.011.

56-16 Sec. 78. 1. This section and sections 1 to 24, inclusive, 26, 28 to 77,

56-17 inclusive, and 79 of this act become effective on July 1, 2001.

56-18 2. Section 25 of this act becomes effective at 12:01 a.m. on October 1,

56-19 2003.

56-20 3. Section 27 of this act becomes effective at 12:02 a.m. on October 1,

56-21 2003.

56-22 Sec. 79. The legislative counsel shall, in preparing the reprint and

56-23 supplements to the Nevada Revised Statutes and supplements to the

56-24 Nevada Administrative Code, appropriately change any references to a

56-25 “privilege tax” on motor vehicles to a “governmental services tax.

56-26 H