Senate Bill No. 59–Senator Coffin
CHAPTER..........
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:
Section 1. NRS 361.1565 is hereby amended to read as follows:
361.1565 The personal property tax exemption to which a widow,
orphan child, blind person, veteran or surviving spouse of a disabled
veteran is entitled [under] pursuant to NRS 361.080, 361.085, 361.090 or
361.091 is reduced to the extent that he is allowed an exemption from the
[vehicle privilege tax under] governmental services tax pursuant to
chapter 371 of NRS.
Sec. 2. NRS 371.010 is hereby amended to read as follows:
371.010 This chapter [shall be known and] may be cited as the
[Vehicle Privilege] Governmental Services Tax Law.
Sec. 3. NRS 371.030 is hereby amended to read as follows:
371.030 A basic tax for governmental services is hereby imposed for
the privilege of operating any vehicle upon the public highways of this
state. Such tax [shall be] is imposed in lieu of all taxes based on value and
levied for state or local purpose on such vehicles.
Sec. 4. NRS 371.040 is hereby amended to read as follows:
371.040 The annual amount of the basic [privilege] governmental
services tax throughout the state is 4 cents on each $1 of valuation of the
vehicle as determined by the department.
Sec. 5. NRS 371.045 is hereby amended to read as follows:
371.045 1. A board of county commissioners may by ordinance, but
not as in a case of emergency, after receiving the approval of a majority of
the registered voters voting on the question at a primary, general or special
election, impose a supplemental [privilege] governmental services tax of
not more than 1 cent on each $1 of valuation of the vehicle for the
privilege of operating upon the public streets, roads and highways of the
county on each vehicle based in the county except:
(a) A vehicle exempt from the [motor vehicle privilege] governmental
services tax pursuant to this chapter; or
(b) A vehicle subject to NRS 706.011 to 706.861, inclusive, which is
engaged in interstate or intercounty operations.
2. A county may combine this question with questions submitted
pursuant to NRS 244.3351, 278.710 or 377A.020, or any combination
thereof.
3. A special election may be held only if the board of county
commissioners determines, by a unanimous vote, that an emergency
exists. The determination made by the board is conclusive unless it is
shown that the board acted with fraud or a gross abuse of discretion. An
action to challenge the determination made by the board must be
commenced within 15 days after the board’s determination is final. As
used in this subsection, “emergency” means any unexpected occurrence or
combination of occurrences which requires immediate action by the board
of county commissioners to prevent or mitigate a substantial financial loss
to the
county or to enable the board to provide an essential service to the
residents of the county.
4. Collection of the tax imposed pursuant to this section must not
commence earlier than the first day of the second calendar month after
adoption of the ordinance imposing the tax.
5. Except as otherwise provided in subsection 6 and NRS 371.047, the
county shall use the proceeds of the tax to pay the cost of:
(a) Projects related to the construction and maintenance of sidewalks,
streets, avenues, boulevards, highways and other public rights of way used
primarily for vehicular traffic, including, without limitation, overpass
projects, street projects or underpass projects, as defined in NRS
244A.037, 244A.053 and 244A.055, within the boundaries of the county
or within 1 mile outside those boundaries if the board of county
commissioners finds that such projects outside the boundaries of the
county will facilitate transportation within the county;
(b) Payment of principal and interest on notes, bonds or other
obligations incurred to fund projects described in paragraph (a); or
(c) Any combination of those uses.
6. The county may expend the proceeds of the supplemental
[privilege] governmental services tax authorized by this section and NRS
371.047, or any borrowing in anticipation of that tax, pursuant to an
interlocal agreement between the county and the regional transportation
commission of the county with respect to the projects to be financed with
the proceeds of the tax.
7. As used in this section, “based” has the meaning ascribed to it in
NRS 482.011.
Sec. 6. NRS 371.060 is hereby amended to read as follows:
371.060 1. Except as otherwise provided in subsection 2, each
vehicle must be depreciated by the department for the purposes of the
annual [privilege] governmental services tax according to the following
schedule:
Percentage of
Age Initial Value
New........................ 100 percent
1 year....................... 85 percent
2 years...................... 75 percent
3 years...................... 65 percent
4 years...................... 55 percent
5 years...................... 45 percent
6 years...................... 35 percent
7 years...................... 25 percent
8 years...................... 15 percent
9 years or more........... 5 percent
2. Each bus, truck or truck tractor having a declared gross weight of
10,000 pounds or more and each trailer or semitrailer having an unladen
weight of 4,000 pounds or more must be depreciated by the department for
the purposes of the annual [privilege] governmental services tax according
to the following schedule:
Percentage of
Age Initial Value
New........................ 100 percent
1 year....................... 75 percent
2 years...................... 59 percent
3 years...................... 47 percent
4 years...................... 37 percent
5 years...................... 28 percent
6 years...................... 23 percent
7 years...................... 20 percent
8 years...................... 17 percent
9 years...................... 15 percent
10 years or more....... 13 percent
3. Notwithstanding any other provision of this section, the minimum
amount of [privilege] the governmental services tax:
(a) On any trailer having an unladen weight of 1,000 pounds or less is
$3; and
(b) On any other vehicle is $6.
4. For the purposes of this section, a vehicle shall be deemed a “new”
vehicle if the vehicle has never been registered with the department and
has never been registered with the appropriate agency of any other state,
the District of Columbia, any territory or possession of the United States
or any foreign state, province or country.
Sec. 7. NRS 371.070 is hereby amended to read as follows:
371.070 Upon vehicles registered for the first time in this state after
the beginning of the registration year, the amount of the [privilege tax
shall] governmental services tax must be reduced one-twelfth for each
month which has elapsed since the beginning of such year.
Sec. 8. NRS 371.080 is hereby amended to read as follows:
371.080 If any vehicle which is exempt from the [privilege tax under]
governmental services tax pursuant to NRS 371.100 ceases to be exempt
after the beginning of the registration year by reason of a change of
ownership, the amount of the [privilege tax shall] tax must be reduced
one-twelfth for each month which has elapsed since the beginning of
[such] that year.
Sec. 9. NRS 371.085 is hereby amended to read as follows:
371.085 Interstate motor carriers who register under the Interstate
Highway User Fee Apportionment Act or NRS 482.482 may prorate their
[vehicle privilege] governmental services tax by the same percentages as
those set out in subsection 2 of NRS 706.841 or NRS 706.861.
Sec. 10. NRS 371.100 is hereby amended to read as follows:
371.100 1. The [privilege] governmental services tax imposed by
this chapter does not apply to vehicles owned by the United States, the
State of Nevada, any political subdivision of the State of Nevada, or any
county, municipal corporation, city, unincorporated town or school district
in the State of Nevada, or to vehicles for whose operation money is
provided by the state or Federal Government and which are operated
solely
for the transportation of or furnishing services to elderly or handicapped
persons, or to the emergency vehicles owned by any volunteer fire
department or volunteer ambulance service based in this state.
2. Any vehicle which ceases to be used exclusively for the purpose for
which it is exempted from the [privilege] governmental services tax by
this section becomes immediately subject to that tax.
3. Except as otherwise provided in subsection 4, vehicles exempted
from the [privilege] governmental services tax by this section which are
leased, loaned or otherwise made available to and used by a private
person, association or corporation in connection with a business conducted
for profit are subject to taxation in the same amount and to the same extent
as though the lessee or user were the owner of such vehicle.
4. Vehicles which are used by a private person and are dedicated for
exclusive use as part of a system which:
(a) Operates vehicles for public transportation in an urban area;
(b) Transports persons who pay the established fare; and
(c) Uses public money to operate the system or acquire new
equipment,
are exempted from the [privilege] governmental services tax imposed by
this chapter.
Sec. 11. NRS 371.104 is hereby amended to read as follows:
371.104 1. A bona fide resident of the State of Nevada who has
incurred a permanent service-connected disability and has been honorably
discharged from the Armed Forces of the United States, or his surviving
spouse, is entitled to a veteran’s exemption from the payment of [vehicle
privilege] governmental services taxes on vehicles of the following
determined valuations:
(a) If he has a disability of 100 percent, the first $10,000 of determined
valuation;
(b) If he has a disability of 80 to 99 percent, inclusive, the first $7,500
of determined valuation; or
(c) If he has a disability of 60 to 79 percent, inclusive, the first $5,000
of determined valuation.
2. For the purpose of this section, the first $10,000 determined
valuation of vehicles in which an applicant has any interest shall be
deemed to belong entirely to that person.
3. A person claiming the exemption shall file annually with the
department in the county where the exemption is claimed an affidavit
declaring that he is a bona fide resident of the State of Nevada who meets
all the other requirements of subsection 1, and that the exemption is
claimed in no other county within this state. After the filing of the original
affidavit, the county assessor shall mail a form for renewal of the
exemption to the person each year following a year in which the
exemption was allowed for that person. The form must be designed to
facilitate its return by mail by the person claiming the exemption.
4. Before allowing any exemption pursuant to the provisions of this
section, the department shall require proof of the applicant’s status, and for
that purpose shall require production of:
(a) A certificate from the Department of Veterans Affairs that the
veteran has incurred a permanent service-connected disability, which
shows the percentage of that disability; and
(b) Any one of the following:
(1) An honorable discharge;
(2) A certificate of satisfactory service; or
(3) A certified copy of either of these documents.
5. A surviving spouse claiming an exemption pursuant to this section
must file with the department in the county where the exemption is
claimed an affidavit declaring that:
(a) The surviving spouse was married to and living with the disabled
veteran for the 5 years preceding his death;
(b) The disabled veteran was eligible for the exemption at the time of
his death; and
(c) The surviving spouse has not remarried.
The affidavit required by this subsection is in addition to the certification
required pursuant to subsections 3 and 4. After the filing of the original
affidavit required by this subsection, the county assessor shall mail a form
for renewal of the exemption to the person each year following a year in
which the exemption was allowed for that person. The form must be
designed to facilitate its return by mail by the person claiming the
exemption.
6. If a tax exemption is allowed under this section, the claimant is not
entitled to an exemption under NRS 371.103.
7. If any person makes a false affidavit or produces false proof to the
department, and as a result of the false affidavit or false proof, the person
is allowed a tax exemption to which he is not entitled, he is guilty of a
gross misdemeanor.
Sec. 12. NRS 371.105 is hereby amended to read as follows:
371.105 Claims pursuant to NRS 371.101, 371.102, 371.103 or
371.104 for tax exemption on the [vehicle privilege] governmental
services tax and designations of any amount to be credited to the veterans’
home account pursuant to NRS 371.1035 must be filed annually at any
time on or before the date when payment of the tax is due. All exemptions
provided for in this section must not be in an amount which gives the
taxpayer a total exemption greater than that to which he is entitled during
any fiscal year.
Sec. 13. NRS 371.110 is hereby amended to read as follows:
371.110 Except as otherwise provided in NRS 482.482, the [privilege]
governmental services tax is due on the first day of the registration year
for the vehicle concerned and must be paid at the same time as, and in
conjunction with, the registration or renewal of registration of the vehicle.
Sec. 14. NRS 371.120 is hereby amended to read as follows:
371.120 The department shall collect the [privilege] governmental
services tax and issue to each person who pays the tax a receipt [which
shall sufficiently identify] that sufficiently identifies the vehicle upon
which the tax is paid.
Sec. 15. NRS 371.130 is hereby amended to read as follows:
371.130 Whenever any vehicle is operated upon any highway of this
state without the [privilege] governmental services tax having first been
paid as required in this chapter, the tax is delinquent.
Sec. 16. NRS 371.140 is hereby amended to read as follows:
371.140 1. Except as otherwise provided in subsection 3 and NRS
482.482, if the [privilege] governmental services tax for a vehicle for the
next period of registration is not paid before the expiration of the current
period of registration for that vehicle, a penalty equal to 10 percent of the
tax due, but not less than $6, plus the amount of the delinquent tax, must
be added to the [privilege] governmental services tax due for the next
period of registration, unless the vehicle has not been operated on the
highways since the expiration of the prior registration. The department
may retain any penalty so collected.
2. Evidence of the nonoperation of a vehicle must be made by an
affidavit executed by a person having knowledge of the fact. The affidavit
must accompany the application for renewal of registration.
3. The provisions of this section do not apply to vehicles registered
pursuant to NRS 706.841.
Sec. 17. NRS 371.170 is hereby amended to read as follows:
371.170 No penalty [shall] may be assessed for the delinquent
payment of a [privilege] governmental services tax if:
1. [Subsequent to] After the date the tax became due, the vehicle is
repossessed on behalf of the legal owner;
2. The tax is paid within 30 days [of] after taking possession; and
3. A transfer of registration to a new owner is applied for during [such]
that time.
Sec. 18. NRS 371.180 is hereby amended to read as follows:
371.180 If a transferee applies for a transfer of registration and it is
determined by the department that [privilege tax] penalties for the
nonpayment of the governmental services tax accrued [prior to] before
the transfer of the vehicle, and that the transferee was not cognizant of the
nonpayment of the [privilege] governmental services tax for the current or
prior years, and the whereabouts of the transferor or record owner are
unknown, the department may waive payment of the penalties upon
payment of the [privilege] governmental services taxes due.
Sec. 19. NRS 371.190 is hereby amended to read as follows:
371.190 1. Every [privilege] governmental services tax and any
penalty added thereto constitute a lien upon the vehicle for which due
from the date on which the tax becomes due.
2. The department may collect the tax and any penalty by seizure and
sale of the vehicle or, if the department determines that it is impractical to
seize and sell [such] the vehicle, the Nevada highway patrol shall remove
the registration certificate and license plates from [such] the vehicle and
retain [such] the certificate and plates until the [privilege] governmental
services tax and any penalty are paid.
3. The seizure and sale [shall] must be conducted by the department in
the same manner as is provided by law for the seizure and sale of personal
property for the collection of taxes due on personal property.
Sec. 20. NRS 371.220 is hereby amended to read as follows:
371.220 If the department erroneously collects any [privilege]
governmental services tax or penalty not required to be paid under the
provisions of this chapter, the amount [shall] must be refunded to the
person who paid it upon application therefor within 3 years after the date
of the payment.
Sec. 21. NRS 371.230 is hereby amended to read as follows:
371.230 Except as otherwise provided in NRS 371.1035 or 482.180,
money collected by the department for [privilege] governmental services
taxes and penalties pursuant to the provisions of this chapter must be
deposited with the state treasurer to the credit of the motor vehicle fund.
Sec. 22. NRS 374.785 is hereby amended to read as follows:
374.785 1. All fees, taxes, interest and penalties imposed and all
amounts of tax required to be paid to counties under this chapter must be
paid to the department in the form of remittances payable to the
department.
2. The department shall deposit the payments in the state treasury to
the credit of the sales and use tax account in the state general fund.
3. The state controller, acting upon the collection data furnished by the
department, shall, each month, from the sales and use tax account in the
state general fund:
(a) Transfer .75 percent of all fees, taxes, interest and penalties collected
in each county during the preceding month to the appropriate account in
the state general fund as compensation to the state for the costs of
collecting the tax.
(b) Transfer .75 percent of all fees, taxes, interest and penalties
collected during the preceding month from out-of-state businesses not
maintaining a fixed place of business within this state to the appropriate
account in the state general fund as compensation to the state for the costs
of collecting the tax.
(c) Determine for each county the amount of money equal to the fees,
taxes, interest and penalties collected in the county pursuant to this chapter
during the preceding month less the amount transferred pursuant to
paragraph (a).
(d) Transfer the total amount of taxes collected pursuant to this chapter
during the preceding month from out-of-state businesses not maintaining a
fixed place of business within this state, less the amount transferred
pursuant to paragraph (b), to the state distributive school account in the
state general fund.
(e) Except as otherwise provided in NRS 387.528, transfer the amount
owed to each county to the intergovernmental fund and remit the money to
the credit of the county school district fund.
4. For the purpose of the distribution required by this section, the
occasional sale of a vehicle shall be deemed to take place in the county to
which the [privilege] governmental services tax payable by the buyer
upon that vehicle is distributed.
Sec. 23. NRS 377.055 is hereby amended to read as follows:
377.055 1. The department shall monthly determine for each county
an amount of money equal to the sum of:
(a) Any fees and any taxes, interest and penalties which derive from the
basic city-county relief tax collected in that county pursuant to this chapter
during the preceding month, less the corresponding amount transferred to
the state general fund pursuant to subsection 3 of NRS 377.050; and
(b) That proportion of the total amount of taxes which derive from that
portion of the tax levied at the rate of one-half of 1 percent collected
pursuant to this chapter during the preceding month from out-of-state
businesses not maintaining a fixed place of business within this state, less
the corresponding amount transferred to the state general fund pursuant to
subsection 3 of NRS 377.050, which the population of that county bears to
the total population of all counties which have in effect a city-county relief
tax ordinance,
and deposit the money in the local government tax distribution account
created by NRS 360.660 for credit to the respective subaccounts of each
county.
2. For the purpose of the distribution required by this section, the
occasional sale of a vehicle shall be deemed to take place in the county to
which the [privilege] governmental services tax payable by the buyer
upon that vehicle is distributed.
Sec. 24. NRS 338.1389 is hereby amended to read as follows:
338.1389 1. Except as otherwise provided in NRS 338.1385 and
338.1711 to 338.1727, inclusive, a public body shall award a contract for a
public work to the contractor who submits the best bid.
2. Except as otherwise provided in subsection 8 or limited by
subsection 9, for the purposes of this section, a contractor who:
(a) Has been determined by the public body to be a qualified bidder
pursuant to NRS 338.1379 or is exempt from meeting such requirements
pursuant to NRS 338.1373 or 338.1383; and
(b) At the time he submits his bid, provides to the public body a copy of
a certificate of eligibility to receive a preference in bidding on public
works issued to him by the state contractors’ board pursuant to subsection
3,
shall be deemed to have submitted a better bid than a competing contractor
who has not provided a copy of such a valid certificate of eligibility if the
amount of his bid is not more than 5 percent higher than the amount bid by
the competing contractor.
3. The state contractors’ board shall issue a certificate of eligibility to
receive a preference in bidding on public works to a general contractor
who is licensed pursuant to the provisions of chapter 624 of NRS and
submits to the board an affidavit from a certified public accountant setting
forth that the general contractor has:
(a) Paid:
(1) The sales and use taxes imposed pursuant to chapters 372, 374
and 377 of NRS on materials used for construction in this state, including,
without limitation, construction that is undertaken or carried out on land
within the boundaries of this state that is managed by the Federal
Government or is on an Indian reservation or Indian colony, of not less
than $5,000 for each consecutive 12-month period for 60 months
immediately preceding the submission of the affidavit from the certified
public accountant;
(2) The [motor vehicle privilege] governmental services tax imposed
pursuant to chapter 371 of NRS on the vehicles used in the operation of his
business in this state of not less than $5,000 for each consecutive 12
-month period for 60 months immediately preceding the submission of the
affidavit from the certified public accountant; or
(3) Any combination of such sales and use taxes and [motor vehicle
privilege] governmental services tax; or
(b) Acquired, by inheritance, gift or transfer through a stock option plan
for employees, all the assets and liabilities of a viable, operating
construction firm that possesses a:
(1) License as a general contractor pursuant to the provisions of
chapter 624 of NRS; and
(2) Certificate of eligibility to receive a preference in bidding on
public works.
4. For the purposes of complying with the requirements set forth in
paragraph (a) of subsection 3, a general contractor shall be deemed to have
paid:
(a) Sales and use taxes and [motor vehicle privilege] governmental
services taxes that were paid in this state by an affiliate or parent company
of the contractor, if the affiliate or parent company is also a general
contractor; and
(b) Sales and use taxes that were paid in this state by a joint venture in
which the contractor is a participant, in proportion to the amount of
interest the contractor has in the joint venture.
5. A contractor who has received a certificate of eligibility to receive a
preference in bidding on public works from the state contractors’ board
pursuant to subsection 3 shall, at the time for the annual renewal of his
contractors’ license pursuant to NRS 624.283, submit to the board an
affidavit from a certified public accountant setting forth that the contractor
has, during the immediately preceding 12 months, paid the taxes required
pursuant to paragraph (a) of subsection 3 to maintain his eligibility to hold
such a certificate.
6. A contractor who fails to submit an affidavit to the board pursuant
to subsection 5 ceases to be eligible to receive a preference in bidding on
public works unless he reapplies for and receives a certificate of eligibility
pursuant to subsection 3.
7. If a contractor who applies to the state contractors’ board for a
certificate of eligibility to receive a preference in bidding on public works
submits false information to the board regarding the required payment of
taxes, the contractor is not eligible to receive a preference in bidding on
public works for a period of 5 years after the date on which the board
becomes aware of the submission of the false information.
8. If any federal statute or regulation precludes the granting of federal
assistance or reduces the amount of that assistance for a particular public
work because of the provisions of subsection 2, those provisions do not
apply insofar as their application would preclude or reduce federal
assistance for that work. The provisions of subsection 2 do not apply to
any contract for a public work which is expected to cost less than
$250,000.
9. Except as otherwise provided in subsection 2 of NRS 338.1727, if a
bid is submitted by two or more contractors as a joint venture or by one of
them as a joint venturer, the provisions of subsection 2 apply only if both
or all of the joint venturers separately meet the requirements of that
subsection.
10. The state contractors’ board shall adopt regulations and may assess
reasonable fees relating to the certification of contractors for a preference
in bidding on public works.
11. A person or entity who believes that a contractor wrongfully holds
a certificate of eligibility to receive a preference in bidding on public
works may challenge the validity of the certificate by filing a written
objection with the public body to which the contractor has submitted a bid
or proposal on a contract for the construction of a public work. A written
objection authorized pursuant to this subsection must:
(a) Set forth proof or substantiating evidence to support the belief of the
person or entity that the contractor wrongfully holds a certificate of
eligibility to receive a preference in bidding on public works; and
(b) Be filed with the public body at or after the time at which the
contractor submitted the bid or proposal to the public body and before the
time at which the public body awards the contract for which the bid or
proposal was submitted.
12. If a public body receives a written objection pursuant to subsection
11, the public body shall determine whether the objection is accompanied
by the proof or substantiating evidence required pursuant to paragraph (a)
of that subsection. If the public body determines that the objection is not
accompanied by the required proof or substantiating evidence, the public
body shall dismiss the objection and may proceed immediately to award
the contract. If the public body determines that the objection is
accompanied by the required proof or substantiating evidence, the public
body shall determine whether the contractor qualifies for the certificate
pursuant to the provisions of this section and may proceed to award the
contract accordingly.
Sec. 25. NRS 338.1389 is hereby amended to read as follows:
338.1389 1. Except as otherwise provided in NRS 338.1385, a public
body shall award a contract for a public work to the contractor who
submits the best bid.
2. Except as otherwise provided in subsection 8 or limited by
subsection 9, for the purposes of this section, a contractor who:
(a) Has been determined by the public body to be a qualified bidder
pursuant to NRS 338.1379 or is exempt from meeting such requirements
pursuant to NRS 338.1373 or 338.1383; and
(b) At the time he submits his bid, provides to the public body a copy of
a certificate of eligibility to receive a preference in bidding on public
works issued to him by the state contractors’ board pursuant to subsection
3,
shall be deemed to have submitted a better bid than a competing contractor
who has not provided a copy of such a valid certificate of eligibility if the
amount of his bid is not more than 5 percent higher than the amount bid by
the competing contractor.
3. The state contractors’ board shall issue a certificate of eligibility to
receive a preference in bidding on public works to a general contractor
who
is licensed pursuant to the provisions of chapter 624 of NRS and submits to
the board an affidavit from a certified public accountant setting forth that
the general contractor has:
(a) Paid:
(1) The sales and use taxes imposed pursuant to chapters 372, 374
and 377 of NRS on materials used for construction in this state, including,
without limitation, construction that is undertaken or carried out on land
within the boundaries of this state that is managed by the Federal
Government or is on an Indian reservation or Indian colony, of not less
than $5,000 for each consecutive 12-month period for 60 months
immediately preceding the submission of the affidavit from the certified
public accountant;
(2) The [motor vehicle privilege] governmental services tax imposed
pursuant to chapter 371 of NRS on the vehicles used in the operation of
his business in this state of not less than $5,000 for each consecutive 12
-month period for 60 months immediately preceding the submission of the
affidavit from the certified public accountant; or
(3) Any combination of such sales and use taxes and [motor vehicle
privilege] governmental services tax; or
(b) Acquired, by inheritance, gift or transfer through a stock option plan
for employees, all the assets and liabilities of a viable, operating
construction firm that possesses a:
(1) License as a general contractor pursuant to the provisions of
chapter 624 of NRS; and
(2) Certificate of eligibility to receive a preference in bidding on
public works.
4. For the purposes of complying with the requirements set forth in
paragraph (a) of subsection 3, a general contractor shall be deemed to have
paid:
(a) Sales and use taxes and [motor vehicle privilege] governmental
services taxes that were paid in this state by an affiliate or parent company
of the contractor, if the affiliate or parent company is also a general
contractor; and
(b) Sales and use taxes that were paid in this state by a joint venture in
which the contractor is a participant, in proportion to the amount of
interest the contractor has in the joint venture.
5. A contractor who has received a certificate of eligibility to receive a
preference in bidding on public works from the state contractors’ board
pursuant to subsection 3 shall, at the time for the annual renewal of his
contractors’ license pursuant to NRS 624.283, submit to the board an
affidavit from a certified public accountant setting forth that the contractor
has, during the immediately preceding 12 months, paid the taxes required
pursuant to paragraph (a) of subsection 3 to maintain his eligibility to hold
such a certificate.
6. A contractor who fails to submit an affidavit to the board pursuant
to subsection 5 ceases to be eligible to receive a preference in bidding on
public works unless he reapplies for and receives a certificate of eligibility
pursuant to subsection 3.
7. If a contractor who applies to the state contractors’ board for a
certificate of eligibility to receive a preference in bidding on public works
submits false information to the board regarding the required payment of
taxes, the contractor is not eligible to receive a preference in bidding on
public works for a period of 5 years after the date on which the board
becomes aware of the submission of the false information.
8. If any federal statute or regulation precludes the granting of federal
assistance or reduces the amount of that assistance for a particular public
work because of the provisions of subsection 2, those provisions do not
apply insofar as their application would preclude or reduce federal
assistance for that work. The provisions of subsection 2 do not apply to
any contract for a public work which is expected to cost less than
$250,000.
9. If a bid is submitted by two or more contractors as a joint venture or
by one of them as a joint venturer, the provisions of subsection 2 apply
only if both or all of the joint venturers separately meet the requirements
of that subsection.
10. The state contractors’ board shall adopt regulations and may assess
reasonable fees relating to the certification of contractors for a preference
in bidding on public works.
11. A person or entity who believes that a contractor wrongfully holds
a certificate of eligibility to receive a preference in bidding on public
works may challenge the validity of the certificate by filing a written
objection with the public body to which the contractor has submitted a bid
or proposal on a contract for the construction of a public work. A written
objection authorized pursuant to this subsection must:
(a) Set forth proof or substantiating evidence to support the belief of the
person or entity that the contractor wrongfully holds a certificate of
eligibility to receive a preference in bidding on public works; and
(b) Be filed with the public body at or after the time at which the
contractor submitted the bid or proposal to the public body and before the
time at which the public body awards the contract for which the bid or
proposal was submitted.
12. If a public body receives a written objection pursuant to subsection
11, the public body shall determine whether the objection is accompanied
by the proof or substantiating evidence required pursuant to paragraph (a)
of that subsection. If the public body determines that the objection is not
accompanied by the required proof or substantiating evidence, the public
body shall dismiss the objection and may proceed immediately to award
the contract. If the public body determines that the objection is
accompanied by the required proof or substantiating evidence, the public
body shall determine whether the contractor qualifies for the certificate
pursuant to the provisions of this section and may proceed to award the
contract accordingly.
Sec. 26. NRS 338.147 is hereby amended to read as follows:
338.147 1. Except as otherwise provided in NRS 338.143 and
338.1711 to 338.1727, inclusive, a local government shall award a
contract for a public work to the contractor who submits the best bid.
2. Except as otherwise provided in subsection 8 or limited by
subsection 9, for the purposes of this section, a contractor who:
(a) Has been found to be a responsible and responsive contractor by the
local government; and
(b) At the time he submits his bid, provides to the local government a
copy of a certificate of eligibility to receive a preference in bidding on
public works issued to him by the state contractors’ board pursuant to
subsection 3,
shall be deemed to have submitted a better bid than a competing contractor
who has not provided a copy of such a valid certificate of eligibility if the
amount of his bid is not more than 5 percent higher than the amount bid by
the competing contractor.
3. The state contractors’ board shall issue a certificate of eligibility to
receive a preference in bidding on public works to a general contractor
who is licensed pursuant to the provisions of chapter 624 of NRS and
submits to the board an affidavit from a certified public accountant setting
forth that the general contractor has:
(a) Paid:
(1) The sales and use taxes imposed pursuant to chapters 372, 374
and 377 of NRS on materials used for construction in this state, including,
without limitation, construction that is undertaken or carried out on land
within the boundaries of this state that is managed by the Federal
Government or is on an Indian reservation or Indian colony, of not less
than $5,000 for each consecutive 12-month period for 60 months
immediately preceding the submission of the affidavit from the certified
public accountant;
(2) The [motor vehicle privilege] governmental services tax imposed
pursuant to chapter 371 of NRS on the vehicles used in the operation of
his business in this state of not less than $5,000 for each consecutive 12
-month period for 60 months immediately preceding the submission of the
affidavit from the certified public accountant; or
(3) Any combination of such sales and use taxes and [motor vehicle
privilege] governmental services tax; or
(b) Acquired, by inheritance, gift or transfer through a stock option plan
for employees, all the assets and liabilities of a viable, operating
construction firm that possesses a:
(1) License as a general contractor pursuant to the provisions of
chapter 624 of NRS; and
(2) Certificate of eligibility to receive a preference in bidding on
public works.
4. For the purposes of complying with the requirements set forth in
paragraph (a) of subsection 3, a general contractor shall be deemed to have
paid:
(a) Sales and use taxes and [motor vehicle privilege] governmental
services taxes that were paid in this state by an affiliate or parent company
of the contractor, if the affiliate or parent company is also a general
contractor; and
(b) Sales and use taxes that were paid in this state by a joint venture in
which the contractor is a participant, in proportion to the amount of
interest the contractor has in the joint venture.
5. A contractor who has received a certificate of eligibility to receive a
preference in bidding on public works from the state contractors’ board
pursuant to subsection 3 shall, at the time for the annual renewal of his
contractors’ license pursuant to NRS 624.283, submit to the board an
affidavit from a certified public accountant setting forth that the contractor
has, during the immediately preceding 12 months, paid the taxes required
pursuant to paragraph (a) of subsection 3 to maintain his eligibility to hold
such a certificate.
6. A contractor who fails to submit an affidavit to the board pursuant
to subsection 5 ceases to be eligible to receive a preference in bidding on
public works unless he reapplies for and receives a certificate of eligibility
pursuant to subsection 3.
7. If a contractor who applies to the state contractors’ board for a
certificate of eligibility to receive a preference in bidding on public works
submits false information to the board regarding the required payment of
taxes, the contractor is not eligible to receive a preference in bidding on
public works for a period of 5 years after the date on which the board
becomes aware of the submission of the false information.
8. If any federal statute or regulation precludes the granting of federal
assistance or reduces the amount of that assistance for a particular public
work because of the provisions of subsection 2, those provisions do not
apply insofar as their application would preclude or reduce federal
assistance for that work. The provisions of subsection 2 do not apply to
any contract for a public work which is expected to cost less than
$250,000.
9. Except as otherwise provided in subsection 2 of NRS 338.1727 and
subsection 2 of NRS 408.3886 if a bid is submitted by two or more
contractors as a joint venture or by one of them as a joint venturer, the
provisions of subsection 2 apply only if both or all of the joint venturers
separately meet the requirements of that subsection.
10. The state contractors’ board shall adopt regulations and may assess
reasonable fees relating to the certification of contractors for a preference
in bidding on public works.
11. A person or entity who believes that a contractor wrongfully holds
a certificate of eligibility to receive a preference in bidding on public
works may challenge the validity of the certificate by filing a written
objection with the public body to which the contractor has submitted a bid
or proposal on a contract for the completion of a public work. A written
objection authorized pursuant to this subsection must:
(a) Set forth proof or substantiating evidence to support the belief of the
person or entity that the contractor wrongfully holds a certificate of
eligibility to receive a preference in bidding on public works; and
(b) Be filed with the public body at or after the time at which the
contractor submitted the bid or proposal to the public body and before the
time at which the public body awards the contract for which the bid or
proposal was submitted.
12. If a public body receives a written objection pursuant to subsection
11, the public body shall determine whether the objection is accompanied
by the proof or substantiating evidence required pursuant to paragraph (a)
of that subsection. If the public body determines that the objection is not
accompanied by the required proof or substantiating evidence, the public
body shall dismiss the objection and may proceed immediately to award
the contract. If the public body determines that the objection is
accompanied by the required proof or substantiating evidence, the public
body shall determine whether the contractor qualifies for the certificate
pursuant to the provisions of this section and may proceed to award the
contract accordingly.
Sec. 27. NRS 338.147 is hereby amended to read as follows:
338.147 1. Except as otherwise provided in NRS 338.143, a local
government shall award a contract for a public work to the contractor who
submits the best bid.
2. Except as otherwise provided in subsection 8 or limited by
subsection 9, for the purposes of this section, a contractor who:
(a) Has been found to be a responsible and responsive contractor by the
local government; and
(b) At the time he submits his bid, provides to the local government a
copy of a certificate of eligibility to receive a preference in bidding on
public works issued to him by the state contractors’ board pursuant to
subsection 3,
shall be deemed to have submitted a better bid than a competing contractor
who has not provided a copy of such a valid certificate of eligibility if the
amount of his bid is not more than 5 percent higher than the amount bid by
the competing contractor.
3. The state contractors’ board shall issue a certificate of eligibility to
receive a preference in bidding on public works to a general contractor
who is licensed pursuant to the provisions of chapter 624 of NRS and
submits to the board an affidavit from a certified public accountant setting
forth that the general contractor has:
(a) Paid:
(1) The sales and use taxes imposed pursuant to chapters 372, 374
and 377 of NRS on materials used for construction in this state, including,
without limitation, construction that is undertaken or carried out on land
within the boundaries of this state that is managed by the Federal
Government or is on an Indian reservation or Indian colony, of not less
than $5,000 for each consecutive 12-month period for 60 months
immediately preceding the submission of the affidavit from the certified
public accountant;
(2) The [motor vehicle privilege] governmental services tax imposed
pursuant to chapter 371 of NRS on the vehicles used in the operation of
his business in this state of not less than $5,000 for each consecutive 12
-month period for 60 months immediately preceding the submission of the
affidavit from the certified public accountant; or
(3) Any combination of such sales and use taxes and [motor vehicle
privilege] governmental services tax; or
(b) Acquired, by inheritance, gift or transfer through a stock option plan
for employees, all the assets and liabilities of a viable, operating
construction firm that possesses a:
(1) License as a general contractor pursuant to the provisions of
chapter 624 of NRS; and
(2) Certificate of eligibility to receive a preference in bidding on
public works.
4. For the purposes of complying with the requirements set forth in
paragraph (a) of subsection 3, a general contractor shall be deemed to have
paid:
(a) Sales and use taxes and [motor vehicle privilege] governmental
services taxes that were paid in this state by an affiliate or parent company
of the contractor, if the affiliate or parent company is also a general
contractor; and
(b) Sales and use taxes that were paid in this state by a joint venture in
which the contractor is a participant, in proportion to the amount of
interest the contractor has in the joint venture.
5. A contractor who has received a certificate of eligibility to receive a
preference in bidding on public works from the state contractors’ board
pursuant to subsection 3 shall, at the time for the annual renewal of his
contractors’ license pursuant to NRS 624.283, submit to the board an
affidavit from a certified public accountant setting forth that the contractor
has, during the immediately preceding 12 months, paid the taxes required
pursuant to paragraph (a) of subsection 3 to maintain his eligibility to hold
such a certificate.
6. A contractor who fails to submit an affidavit to the board pursuant
to subsection 5 ceases to be eligible to receive a preference in bidding on
public works unless he reapplies for and receives a certificate of eligibility
pursuant to subsection 3.
7. If a contractor who applies to the state contractors’ board for a
certificate of eligibility to receive a preference in bidding on public works
submits false information to the board regarding the required payment of
taxes, the contractor is not eligible to receive a preference in bidding on
public works for a period of 5 years after the date on which the board
becomes aware of the submission of the false information.
8. If any federal statute or regulation precludes the granting of federal
assistance or reduces the amount of that assistance for a particular public
work because of the provisions of subsection 2, those provisions do not
apply insofar as their application would preclude or reduce federal
assistance for that work. The provisions of subsection 2 do not apply to
any contract for a public work which is expected to cost less than
$250,000.
9. If a bid is submitted by two or more contractors as a joint venture or
by one of them as a joint venturer, the provisions of subsection 2 apply
only if both or all of the joint venturers separately meet the requirements
of that subsection.
10. The state contractors’ board shall adopt regulations and may assess
reasonable fees relating to the certification of contractors for a preference
in bidding on public works.
11. A person or entity who believes that a contractor wrongfully holds
a certificate of eligibility to receive a preference in bidding on public
works may challenge the validity of the certificate by filing a written
objection with the public body to which the contractor has submitted a bid
or proposal on a contract for the completion of a public work. A written
objection authorized pursuant to this subsection must:
(a) Set forth proof or substantiating evidence to support the belief of the
person or entity that the contractor wrongfully holds a certificate of
eligibility to receive a preference in bidding on public works; and
(b) Be filed with the public body at or after the time at which the
contractor submitted the bid or proposal to the public body and before the
time at which the public body awards the contract for which the bid or
proposal was submitted.
12. If a public body receives a written objection pursuant to subsection
11, the public body shall determine whether the objection is accompanied
by the proof or substantiating evidence required pursuant to paragraph (a)
of that subsection. If the public body determines that the objection is not
accompanied by the required proof or substantiating evidence, the public
body shall dismiss the objection and may proceed immediately to award
the contract. If the public body determines that the objection is
accompanied by the required proof or substantiating evidence, the public
body shall determine whether the contractor qualifies for the certificate
pursuant to the provisions of this section and may proceed to award the
contract accordingly.
Sec. 28. NRS 354.705 is hereby amended to read as follows:
354.705 1. As soon as practicable after the department takes over the
management of a local government, the executive director shall:
(a) Determine the total amount of expenditures necessary to allow the
local government to perform the basic functions for which it was created;
(b) Determine the amount of revenue reasonably expected to be
available to the local government; and
(c) Consider any alternative sources of revenue available to the local
government.
2. If the executive director determines that the available revenue is not
sufficient to provide for the payment of required debt service and
operating expenses, he may submit his findings to the committee who
shall review the determinations made by the executive director. If the
committee determines that additional revenue is needed, it shall prepare a
recommendation to the Nevada tax commission as to which one or more
of the following additional taxes or charges should be imposed by the
local government:
(a) The levy of a property tax up to a rate which when combined with
all other overlapping rates levied in the state does not exceed $4.50 on
each $100 of assessed valuation.
(b) An additional tax on transient lodging at a rate not to exceed 1
percent of the gross receipts from the rental of transient lodging within the
boundaries of the local government upon all persons in the business of
providing lodging. Any such tax must be collected and administered in the
same manner as all other taxes on transient lodging are collected by or for
the local government.
(c) Additional service charges appropriate to the local government.
(d) If the local government is a county or has boundaries that are
conterminous with the boundaries of the county:
(1) An additional tax on the gross receipts from the sale or use of
tangible personal property not to exceed one quarter of 1 percent
throughout the county. The ordinance imposing any such tax must include
provisions in substance which comply with the requirements of
subsections 2 to 5, inclusive, of NRS 377A.030.
(2) An additional [motor vehicle privilege] governmental services tax
of not more than 1 cent on each $1 of valuation of the vehicle for the
privilege of operating upon the public streets, roads and highways of the
county on each vehicle based in the county except those vehicles exempt
from the [motor vehicle privilege] governmental services tax imposed
pursuant to chapter 371 of NRS or a vehicle subject to NRS 706.011 to
706.861, inclusive, which is engaged in interstate or intercounty
operations. As used in this subparagraph, “based” has the meaning
ascribed to it in NRS 482.011.
3. Upon receipt of the plan from the committee, the Nevada tax
commission shall hold a public hearing at a location within the boundaries
of the local government in which the severe financial emergency exists
after giving public notice of the hearing at least 10 days before the date on
which the hearing will be held. In addition to the public notice, the Nevada
tax commission shall give notice to the governing body of each local
government whose jurisdiction overlaps with the jurisdiction of the local
government in which the severe financial emergency exists.
4. After the public hearing, the Nevada tax commission may adopt the
plan as submitted or adopt a revised plan. Any plan adopted pursuant to
this section must include the duration for which any new or increased
taxes or charges may be collected which must not exceed 5 years.
5. Upon adoption of the plan by the Nevada tax commission, the local
government in which the severe financial emergency exists shall impose
or cause to be imposed the additional taxes and charges included in the
plan for the duration stated in the plan or until the severe financial
emergency has been determined by the Nevada tax commission to have
ceased to exist.
6. The allowed revenue from taxes ad valorem determined pursuant to
NRS 354.59811 does not apply to any additional property tax levied
pursuant to this section.
Sec. 29. NRS 387.328 is hereby amended to read as follows:
387.328 1. The board of trustees of each school district shall
establish a fund for capital projects for the purposes set forth in subsection
1 of NRS 387.335. The money in the fund for capital projects may be
transferred to the debt service fund to pay the cost of the school district’s
debt service.
2. The board of trustees may accumulate money in the fund for capital
projects for a period not to exceed 20 years.
3. That portion of the [vehicle privilege] governmental services tax
whose allocation to the school district pursuant to NRS 482.180 is based
on the amount of the property tax levy attributable to its debt service must
be deposited in the county treasury to the credit of the fund established
under subsection 1 or the school district’s debt service fund.
4. No money in the fund for capital projects at the end of the fiscal
year may revert to the county school district fund, nor may the money be a
surplus for any other purpose than those specified in subsection 1.
5. The proceeds of the taxes deposited in the fund for capital projects
pursuant to NRS 244.3354, 268.0962 and 375.070 may be pledged to the
payment of the principal and interest on bonds or other obligations issued
for one or more of the purposes set forth in NRS 387.335. The proceeds of
such taxes so pledged may be treated as pledged revenues for the purposes
of subsection 3 of NRS 350.020, and the board of trustees of a school
district may issue bonds for those purposes in accordance with the
provisions of chapter 350 of NRS.
Sec. 30. NRS 482.180 is hereby amended to read as follows:
482.180 1. The motor vehicle fund is hereby created as an agency
fund. Except as otherwise provided in subsection 4 or by a specific statute,
all money received or collected by the department must be deposited in the
state treasury for credit to the motor vehicle fund.
2. The interest and income on the money in the motor vehicle fund,
after deducting any applicable charges, must be credited to the state
highway fund.
3. Any check accepted by the department in payment of [vehicle
privilege] the governmental services tax or any other fee required to be
collected pursuant to this chapter must, if it is dishonored upon
presentation for payment, be charged back against the motor vehicle fund
or the county to which the payment was credited, in the proper proportion.
4. All money received or collected by the department for the basic
[vehicle privilege] governmental services tax must be deposited in the
local government tax distribution account, created by NRS 360.660, for
credit to the appropriate county pursuant to subsection 6.
5. Money for the administration of the provisions of this chapter must
be provided by direct legislative appropriation from the state highway
fund, upon the presentation of budgets in the manner required by law. Out
of the appropriation, the department shall pay every item of expense.
6. The [privilege] governmental services tax collected on vehicles
subject to the provisions of chapter 706 of NRS and engaged in interstate
or intercounty operation must be distributed among the counties in the
following percentages:
Carson City1.07 percent
Churchill5.21 percent
Clark.... 22.54 percent
Douglas. 2.52 percent
Elko..... 13.31 percent
Esmeralda2.52 percent
Eureka... 3.10 percent
Humboldt8.25 percent
Lander... 3.88 percent
Lincoln.. 3.12 percent
Lyon...... 2.90 percent
Mineral... 2.40 percent
Nye........ 4.09 percent
Pershing. 7.00 percent
Storey.... .19 percent
Washoe12.24 percent
White Pine5.66 percent
The distributions must be allocated among local governments within the
respective counties pursuant to the provisions of NRS 482.181.
7. The department shall withhold 6 percent from the amount of
[privilege] the governmental services tax collected by the department as a
commission. From the amount of [privilege] the governmental services
tax collected by a county assessor, the state controller shall credit 1
percent to the department as a commission and remit 5 percent to the
county for credit to its general fund as commission for the services of the
county assessor.
8. When the requirements of this section and NRS 482.181 have been
met, and when directed by the department, the state controller shall
transfer monthly to the state highway fund any balance in the motor
vehicle fund.
9. If a statute requires that any money in the motor vehicle fund be
transferred to another fund or account, the department shall direct the
controller to transfer the money in accordance with the statute.
Sec. 31. NRS 482.181 is hereby amended to read as follows:
482.181 1. Except as otherwise provided in subsection 4, the
department shall certify monthly to the state board of examiners the
amount of the basic and supplemental [privilege] governmental services
taxes collected for each county by the department and its agents during the
preceding month, and that money must be distributed monthly as provided
in this section.
2. Any supplemental [privilege] governmental services tax collected
for a county must be distributed only to the county, to be used as provided
in NRS 371.045 and 371.047.
3. The distribution of the basic [privilege] governmental services tax
within a county must be made to local governments, special districts and
enterprise districts pursuant to the provisions of NRS 360.680 and
360.690. The distribution of the basic [privilege] governmental services
tax must be made to the county school district within the county before the
distribution of the basic [privilege] governmental services tax pursuant to
the provisions of NRS 360.680 and 360.690 and in the same ratio as all
property taxes were levied in the county in the previous fiscal year, but the
State of Nevada is not entitled to share in that distribution. For the purpose
of calculating the amount of the basic [privilege] governmental services
tax to be distributed to the county school district, the taxes levied by each
local government, special district and enterprise district are the product of
its certified valuation, determined pursuant to subsection 2 of NRS
361.405, and its tax rate, established pursuant to NRS 361.455 for the
fiscal year beginning on July 1, 1980, except that the tax rate for school
districts, including the rate attributable to a district’s debt service, is the
rate established pursuant to NRS 361.455 for the fiscal year
beginning on
July 1, 1978, but if the rate attributable to a district’s debt service in any
fiscal year is greater than its rate for the fiscal year beginning on July 1,
1978, the higher rate must be used to determine the amount attributable to
debt service.
4. An amount equal to any basic [privilege] governmental services tax
distributed to a redevelopment agency in the fiscal year 1987-1988 must
continue to be distributed to that agency as long as it exists but must not be
increased.
5. The department shall make distributions of the basic [privilege]
governmental services tax directly to county school districts.
6. As used in this section:
(a) “Enterprise district” has the meaning ascribed to it in NRS 360.620.
(b) “Local government” has the meaning ascribed to it in NRS 360.640.
(c) “Special district” has the meaning ascribed to it in NRS 360.650.
Sec. 32. NRS 482.206 is hereby amended to read as follows:
482.206 1. Except as otherwise provided in this section, every motor
vehicle, except for a motor vehicle that is registered pursuant to the
provisions of NRS 706.801 to 706.861, inclusive, or which is a motor
vehicle with a declared gross weight in excess of 26,000 pounds, must be
registered for a period of 12 consecutive months beginning the day after
the first registration by the owner in this state.
2. Every vehicle registered by an agent of the department or a
registered dealer must be registered for 12 consecutive months beginning
the first day of the month after the first registration by the owner in this
state.
3. Upon the application of the owner of a fleet of vehicles, the director
may permit him to register his fleet on the basis of a calendar year.
4. When the registration of any vehicle is transferred pursuant to the
provisions of NRS 482.3667, 482.379 or 482.399, the expiration date of
each regular license plate, special license plate or substitute decal must, at
the time of the transfer of registration, be advanced for a period of 12
consecutive months beginning:
(a) The first day of the month after the transfer, if the vehicle is
transferred by an agent of the department; or
(b) The day after the transfer in all other cases,
and a credit on the portion of the fee for registration and [privilege] the
governmental services tax attributable to the remainder of the current
period of registration allowed pursuant to the applicable provisions of
NRS 482.3667, 482.379 and 482.399.
Sec. 33. NRS 482.215 is hereby amended to read as follows:
482.215 1. All applications for registration, except applications for
renewal of registration, must be made as provided in this section.
2. Applications for all registrations, except renewals of registration,
must be made in person, if practicable, to any office or agent of the
department or to a registered dealer.
3. Each application must be made upon the appropriate form furnished
by the department and contain:
(a) The signature of the owner.
(b) His residential address.
(c) His declaration of the county where he intends the vehicle to be
based, unless the vehicle is deemed to have no base. The department shall
use this declaration to determine the county to which the [privilege]
governmental services tax is to be paid.
(d) A brief description of the vehicle to be registered, including the
name of the maker, the engine, identification or serial number, whether
new or used, and the last license number, if known, and the state in which
it was issued, and upon the registration of a new vehicle, the date of sale
by the manufacturer or franchised and licensed dealer in this state for the
make to be registered to the person first purchasing or operating the
vehicle.
(e) Proof satisfactory to the department or registered dealer that the
applicant has provided the insurance required by NRS 485.185 and his
signed declaration that he will maintain the insurance during the period of
registration.
(f) If the insurance is provided by a contract of insurance, evidence of
that insurance provided by the insurer in the form of:
(1) A certificate of insurance on a form approved by the
commissioner of insurance; or
(2) A card issued pursuant to NRS 690B.023 which identifies the
vehicle and indicates, at the time of application for registration, coverage
which meets the requirements of NRS 485.185.
The department may file that evidence, return it to the applicant or
otherwise dispose of it.
(g) If required, evidence of the applicant’s compliance with controls
over emission.
4. The application must contain such other information as is required
by the department or registered dealer, and must be accompanied by proof
of ownership satisfactory to the department.
5. For purposes of the proof, declaration and evidence required by
paragraphs (e) and (f) of subsection 3:
(a) Vehicles which are subject to the fee for a license and the
requirements of registration of the Interstate Highway User Fee
Apportionment Act, and which are based in this state, may be declared as
a fleet by the registered owner thereof, on his original application for or
application for renewal of a proportional registration. The owner may file
a single certificate of insurance covering that fleet.
(b) Other fleets composed of 10 or more vehicles based in this state or
vehicles insured under a blanket policy which does not identify individual
vehicles may each be declared annually as a fleet by the registered owner
thereof for the purposes of an application for his original or any renewed
registration. The owner may file a single certificate of insurance covering
that fleet.
(c) A person who qualifies as a self-insurer pursuant to the provisions of
NRS 485.380 may file a copy of his certificate of self-insurance.
(d) A person who qualifies for an operator’s policy of liability insurance
pursuant to the provisions of NRS 485.186 and 485.3091 may file
evidence of that insurance.
Sec. 34. NRS 482.216 is hereby amended to read as follows:
482.216 1. Upon the request of a new vehicle dealer, the department
may authorize the new vehicle dealer to:
(a) Accept applications for the registration of the new motor vehicles he
sells and the related fees and taxes;
(b) Issue certificates of registration to applicants who satisfy the
requirements of this chapter; and
(c) Accept applications for the transfer of registration pursuant to NRS
482.399 if the applicant purchased from the new vehicle dealer a new
vehicle to which the registration is to be transferred.
2. A new vehicle dealer who is authorized to issue certificates of
registration pursuant to subsection 1 shall:
(a) Transmit the applications he receives to the department within the
period prescribed by the department;
(b) Transmit the fees he collects from the applicants and properly
account for them within the period prescribed by the department;
(c) Comply with the regulations adopted pursuant to subsection 4; and
(d) Bear any cost of equipment which is necessary to issue certificates
of registration, including any computer hardware or software.
3. A new vehicle dealer who is authorized to issue certificates of
registration pursuant to subsection 1 shall not:
(a) Charge any additional fee for the performance of those services;
(b) Receive compensation from the department for the performance of
those services;
(c) Accept applications for the renewal of registration of a motor
vehicle; or
(d) Accept an application for the registration of a motor vehicle if the
applicant wishes to:
(1) Obtain special license plates pursuant to NRS 482.3667 to
482.3825, inclusive; or
(2) Claim the exemption from the [vehicle privilege] governmental
services tax provided pursuant to NRS 361.1565 to veterans and their
relations.
4. The director shall adopt such regulations as are necessary to carry
out the provisions of this section. The regulations adopted pursuant to this
subsection must provide for:
(a) The expedient and secure issuance of license plates and decals by
the department; and
(b) The withdrawal of the authority granted to a new vehicle dealer
pursuant to subsection 1 if that dealer fails to comply with the regulations
adopted by the department.
Sec. 35. NRS 482.260 is hereby amended to read as follows:
482.260 1. When registering a vehicle, the department and its agents
or a registered dealer shall:
(a) Collect the fees for license plates and registration as provided for in
this chapter.
(b) Collect the [privilege] governmental services tax on the vehicle, as
agent for the county where the applicant intends to base the vehicle for the
period of registration, unless the vehicle is deemed to have no base.
(c) Collect the applicable taxes imposed pursuant to chapters 372, 374,
377 and 377A of NRS.
(d) Issue a certificate of registration.
(e) If the registration is performed by the department, issue the regular
license plate or plates.
(f) If the registration is performed by a registered dealer, provide
information to the owner regarding the manner in which the regular
license plate or plates will be made available to him.
2. Upon proof of ownership satisfactory to the director, he shall cause
to be issued a certificate of ownership as provided in this chapter.
3. Every vehicle being registered for the first time in Nevada must be
taxed for the purposes of the [privilege] governmental services tax for a
12-month period.
4. The department shall deduct and withhold 2 percent of the taxes
collected pursuant to paragraph (c) of subsection 1 and remit the
remainder to the department of taxation.
5. A registered dealer shall forward all fees and taxes collected for the
registration of vehicles to the department.
Sec. 36. NRS 482.266 is hereby amended to read as follows:
482.266 1. A person who desires to have regular or personalized
license plates that are substantially in the same color and form as license
plates manufactured before January 1, 1982, must:
(a) Submit a written request for such license plates to the department in
a manner and form prescribed by the department; and
(b) In addition to all other applicable registration fees, licensing fees
and [motor vehicle privilege] governmental services taxes, pay the
manufacturing fee prescribed by the department.
A person requesting license plates pursuant to this section must comply
with all requirements for registration and licensing pursuant to this
chapter. A request for license plates pursuant to this section does not, by
itself, constitute a request for special license plates pursuant to subsection
3 of NRS 482.265.
2. After receiving a request and the full amount of the payment due for
license plates requested pursuant to subsection 1, the department shall
manufacture the license plates using substantially the same process, dies
and materials as were used to manufacture license plates before January 1,
1982. The department shall deliver license plates requested pursuant to
this section to a person who requests such license plates within 180 days
after acceptance of the written request or after receipt of payment therefor,
whichever occurs last.
3. The department shall:
(a) Prescribe, by regulation, a manner and form for submitting a written
request pursuant to subsection 1. The form must include, without
limitation, an indication of whether the requester desires to have the same
letters and numbers on the license plates requested as are on the license
plates that are registered to him at the time of the request.
(b) Determine the cost of manufacturing a license plate pursuant to this
section and prescribe a manufacturing fee, which must not exceed $25, to
defray the cost of manufacturing license plates pursuant to this section.
The manufacturing fee must be:
(1) Collected by the department;
(2) Deposited with the state treasurer to the credit of the motor
vehicle fund; and
(3) Allocated to the revolving account for the issuance of special
license plates created pursuant to NRS 482.1805 to defray the costs of
manufacturing license plates pursuant to this section.
4. A person who requests license plates pursuant to this section may
keep the license plates which are registered to him at the time of the
request if the license plates requested contain the same letters and numbers
as the license plates which are registered to him at the time of the request.
Sec. 37. NRS 482.280 is hereby amended to read as follows:
482.280 1. The registration of every vehicle expires at midnight on
the day specified on the receipt of registration, unless the day specified
falls on a Saturday, Sunday or legal holiday. If the day specified on the
receipt of registration is a Saturday, Sunday or legal holiday, the
registration of the vehicle expires at midnight on the next judicial day. The
department shall mail to each holder of a certificate of registration an
application for renewal of registration for the following period of
registration. The applications must be mailed by the department in
sufficient time to allow all applicants to mail the applications to the
department and to receive new certificates of registration and license
plates, stickers, tabs or other suitable devices by mail before the expiration
of their registrations. An applicant may present the application to any agent
or office of the department.
2. An application mailed or presented to the department or to a county
assessor pursuant to the provisions of this section, or presented to an
authorized inspection station or authorized station pursuant to the
provisions of NRS 482.281 must include, if required, evidence of
compliance with standards for control of emissions.
3. The department shall insert in each application mailed pursuant to
subsection 1:
(a) The amount of [privilege] the governmental services tax to be
collected for the county pursuant to the provisions of NRS 482.260.
(b) The amount set forth in a notice of nonpayment filed with the
department by a local authority pursuant to NRS 484.444.
(c) A statement which informs the applicant that, pursuant to NRS
485.185, he is legally required to maintain insurance during the period in
which the motor vehicle is registered.
4. An owner who has made proper application for renewal of
registration before the expiration of the current registration but who has
not received the license plate or plates or card of registration for the
ensuing period of registration is entitled to operate or permit the operation
of that vehicle upon the highways upon displaying thereon the license
plate or plates issued for the preceding period of registration for such a
time as may be prescribed by the department as it may find necessary for
the issuance of the new plate or plates or card of registration.
Sec. 38. NRS 482.285 is hereby amended to read as follows:
482.285 1. If any certificate of registration or certificate of
ownership is lost, mutilated or illegible, the person to whom it was issued
shall immediately make application for and obtain a duplicate or substitute
therefor upon furnishing information satisfactory to the department and
upon payment of the required fees.
2. If any license plate or plates or any decal is lost, mutilated or
illegible, the person to whom it was issued shall immediately make
application for and obtain a duplicate or substitute therefor upon:
(a) Furnishing information satisfactory to the department; and
(b) Payment of the fees required by NRS 482.500.
3. The department shall issue duplicate or substitute plates if the
applicant:
(a) Returns the mutilated or illegible plates to the department or certifies
under oath that the plates were lost or stolen; and
(b) Makes application for renewal of registration. Credit must be
allowed for the portion of the registration fee and [privilege]
governmental services tax attributable to the remainder of the current
registration period.
Sec. 39. NRS 482.313 is hereby amended to read as follows:
482.313 1. Upon the lease of a passenger car by a short-term lessor
in this state, the short-term lessor shall charge and collect from the short
-term lessee a fee of 6 percent of the total amount for which the passenger
car was leased, excluding any taxes or other fees imposed by a
governmental entity. The amount of the fee must be indicated in the lease
agreement.
2. On or before January 31 of each year, the short-term lessor shall:
(a) File with the department of taxation and the department of motor
vehicles and public safety, on a form prescribed by the department of
taxation, a report indicating the total amount of:
(1) Fees collected by the short-term lessor during the immediately
preceding year pursuant to this section; and
(2) Vehicle licensing fees and taxes paid by the short-term lessor
during the immediately preceding year pursuant to this chapter.
(b) Remit to the department of taxation:
(1) One-third of the fees collected by the short-term lessor during the
immediately preceding year pursuant to this section; and
(2) Of the remainder of those fees, any amount in excess of the total
amount of vehicle licensing fees and taxes paid by the short-term lessor
during the immediately preceding year pursuant to this chapter.
3. The department of taxation shall deposit all money received from
short-term lessors pursuant to the provisions of this section with the state
treasurer for credit to the state general fund.
4. To ensure compliance with this section, the department of taxation
may audit the records of a short-term lessor.
5. The provisions of this section do not limit or affect the payment of
any taxes or fees imposed pursuant to the provisions of this chapter.
6. The department of motor vehicles and public safety shall, upon
request, provide to the department of taxation any information in its
records relating to a short-term lessor that the department of taxation
considers necessary to collect the fee required by this section.
7. As used in this section, “vehicle licensing fees and taxes” means:
(a) The fees paid by a short-term lessor for the registration of, and the
issuance of certificates of title for, the passenger cars leased by him; and
(b) The basic and supplemental [privilege] governmental services taxes
paid by the short-term lessor with regard to those passenger cars.
Sec. 40. NRS 482.321 is hereby amended to read as follows:
482.321 1. Any dealer in vehicles in this state qualified to receive a
dealer’s license is entitled to register in his name not more than 12
vehicles upon payment of the fees for registration and licensing as
provided in this chapter. The dealer is not subject to the payment of
[privilege] governmental services taxes on the registrations of those
vehicles.
2. Vehicles so registered are subject to the payment of [privilege]
governmental services taxes by the purchaser from the dealer at the time
of their transfer to the purchaser.
3. The transferee of the vehicle is required to pay the fees for
registration and [privilege] governmental services taxes before he is
entitled to a transfer of the registration and title in his name. The transferee
shall apply for registration as provided in NRS 482.215.
4. This section does not apply to work or service vehicles.
Sec. 41. NRS 482.367 is hereby amended to read as follows:
482.367 1. The department shall charge and collect the following
fees for the issuance of personalized prestige license plates, which fees are
in addition to all other license fees and [motor vehicle] applicable taxes:
(a) For the first issuance......... $35
(b) For a renewal sticker........... 20
(c) For changing to another personalized prestige license plate35
2. The additional fees collected by the department for the issuing of
personalized prestige license plates must be deposited with the state
treasurer to the credit of the motor vehicle fund.
Sec. 42. NRS 482.368 is hereby amended to read as follows:
482.368 1. Except as otherwise provided in subsection 2, the
department shall provide suitable distinguishing license plates for exempt
vehicles. These plates must be displayed on the vehicles in the same
manner as provided for privately owned vehicles. The fee for the issuance
of the plates is $5. Any license plates authorized by this section must be
immediately returned to the department when the vehicle for which they
were issued ceases to be used exclusively for the purpose for which it was
exempted from the [privilege] governmental services tax.
2. License plates furnished for:
(a) Those vehicles which are maintained for and used by the governor
or under the authority and direction of the chief parole and probation
officer, the state contractors’ board and auditors, the state fire marshal, the
investigation division of the department and any authorized federal law
enforcement agency or law enforcement agency from another state;
(b) One vehicle used by the department of prisons, three vehicles used
by the division of wildlife of the state department of conservation and
natural resources, two vehicles used by the Caliente youth center and four
vehicles used by the Nevada youth training center;
(c) Vehicles of a city, county or the state, if authorized by the
department for the purposes of law enforcement or work related thereto or
such other purposes as are approved upon proper application and
justification; and
(d) Vehicles maintained for and used by investigators of the following:
(1) The state gaming control board;
(2) The state department of agriculture;
(3) The attorney general;
(4) City or county juvenile officers;
(5) District attorneys’ offices;
(6) Public administrators’ offices;
(7) Public guardians’ offices;
(8) Sheriffs’ offices;
(9) Police departments in the state; and
(10) The securities division of the office of the secretary of state,
must not bear any distinguishing mark which would serve to identify the
vehicles as owned by the state, county or city. These license plates must be
issued annually for $12 per plate or, if issued in sets, per set.
3. The director may enter into agreements with departments of motor
vehicles of other states providing for exchanges of license plates of regular
series for vehicles maintained for and used by investigators of the law
enforcement agencies enumerated in paragraph (d) of subsection 2, subject
to all of the requirements imposed by that paragraph, except that the fee
required by that paragraph must not be charged.
4. Applications for the licenses must be made through the head of the
department, board, bureau, commission, school district or irrigation
district, or through the chairman of the board of county commissioners of
the county or town or through the mayor of the city, owning or controlling
the vehicles, and no plate or plates may be issued until a certificate has
been filed with the department showing that the name of the department,
board, bureau, commission, county, city, town, school district or irrigation
district, as the case may be, and the words “For Official Use Only” have
been permanently and legibly affixed to each side of the vehicle, except
those vehicles enumerated in subsection 2.
5. As used in this section, “exempt vehicle” means a vehicle exempt
from the [privilege] governmental services tax, except a vehicle owned by
the United States.
6. The department shall adopt regulations governing the use of all
license plates provided for in this section. Upon a finding by the
department of any violation of its regulations, it may revoke the violator’s
privilege of registering vehicles pursuant to this section.
Sec. 43. NRS 482.3745 is hereby amended to read as follows:
482.3745 The fee for a license plate or set of plates issued pursuant to
NRS 482.370 to 482.374, inclusive, is $5, in addition to all other
applicable registration and license fees and [motor vehicle privilege]
governmental services taxes.
Sec. 44. NRS 482.3747 is hereby amended to read as follows:
482.3747 1. The department, in cooperation with the board of
regents and the athletic departments of the University of Nevada, Reno,
and the University of Nevada, Las Vegas, shall design, prepare and issue
collegiate license plates, using any appropriate colors and designs to
represent each university.
2. The department may issue collegiate license plates for any
passenger car or light commercial vehicle upon application by any person
who is entitled to license plates pursuant to NRS 482.265 and who
otherwise complies with the requirements for registration and licensing
pursuant to this chapter. A person may request that personalized prestige
license plates issued pursuant to NRS 482.3667 be combined with
collegiate license plates if that person pays the fees for the personalized
prestige license plates in addition to the fees for the collegiate license
plates pursuant to subsections 3 and 4.
3. The fee for the collegiate license plates is $35, in addition to all
other applicable registration and license fees and [motor vehicle privilege]
governmental services taxes. Collegiate license plates are renewable upon
the payment of $10.
4. In addition to all fees for the license, registration and [privilege]
governmental services taxes, a person who requests a collegiate license
plate shall pay for the initial issuance of a plate an additional fee of $25
and for each renewal of the plate an additional fee of $20 for academic and
athletic scholarships to students of the University of Nevada, Reno, and
the University of Nevada, Las Vegas.
5. The department shall deposit the fees collected pursuant to
subsection 4 with the state treasurer for credit to the collegiate license
plate account in the state general fund created pursuant to NRS 396.384.
6. If, during a registration year, the holder of collegiate plates issued
pursuant to the provisions of this section disposes of the vehicle to which
the plates are affixed, he may retain the plates and:
(a) Affix them to another vehicle which meets the requirements of this
section if the transfer and registration fees are paid as set out in this
chapter; or
(b) Within 30 days after removing the plates from the vehicle, return
them to the department.
Sec. 45. NRS 482.3748 is hereby amended to read as follows:
482.3748 1. Except as otherwise provided in this section, the
department, in cooperation with the Grand Lodge of Free and Accepted
Masons of the State of Nevada, shall design, prepare and issue license
plates that indicate affiliation with the Grand Lodge of Free and Accepted
Masons using any colors and designs which the department deems
appropriate. The department shall not design, prepare or issue the license
plates unless it receives at least 250 applications for the issuance of those
plates.
2. The department shall issue license plates that indicate affiliation
with the Grand Lodge of Free and Accepted Masons for a passenger car or
a light commercial vehicle upon application by a person who is entitled to
license plates pursuant to NRS 482.265 and who otherwise complies with
the requirements for registration and licensing pursuant to this chapter. A
person may request that personalized prestige license plates issued
pursuant to NRS 482.3667 be combined with license plates that indicate
affiliation with the Grand Lodge of Free and Accepted Masons if that
person pays the fees for the personalized prestige license plates in addition
to the fees for the license plates that indicate affiliation with the Grand
Lodge of Free and Accepted Masons.
3. An application for the issuance or renewal of license plates that
indicate affiliation with the Grand Lodge of Free and Accepted Masons is
void unless it has been stamped or otherwise validated by the Grand
Lodge of Free and Accepted Masons. The Grand Lodge of Free and
Accepted Masons may charge a fee for validating an application.
4. The fee payable to the department for license plates that indicate
affiliation with the Grand Lodge of Free and Accepted Masons is $35, in
addition to all other applicable registration and license fees and [motor
vehicle privilege] governmental services taxes. The license plates are
renewable upon the payment to the department of $10 in addition to all
other applicable registration and license fees and [motor vehicle privilege]
governmental services taxes.
5. If, during a registration year, the holder of license plates issued
pursuant to the provisions of this section disposes of the vehicle to which
the plates are affixed, he may retain the plates and:
(a) Affix them to another vehicle that meets the requirements of this
section if the transfer and registration fees are paid as set out in this
chapter; or
(b) Within 30 days after removing the plates from the vehicle, return
them to the department.
6. For the purposes of this section, “Grand Lodge of Free and
Accepted Masons” means the Grand Lodge of Free and Accepted Masons
of the State of Nevada, or its successor, and any recognized sister
jurisdiction or organization of the Grand Lodge of Free and Accepted
Masons.
Sec. 46. NRS 482.3749 is hereby amended to read as follows:
482.3749 1. The department shall, in cooperation with the Nevada
commission on sports and using any colors and designs that the
department deems appropriate, design, prepare and issue license plates
which indicate status as a hall of fame athlete. The design of the license
plates must include the words “hall of fame.”
2. The department shall issue license plates that indicate status as a
hall of fame athlete for a passenger car or a light commercial vehicle upon
application by a person who is entitled to license plates pursuant to NRS
482.265 and who otherwise complies with the requirements for
registration and licensing pursuant to this chapter. A person may request
that personalized prestige license plates issued pursuant to NRS 482.3667
be combined with license plates that indicate status as a hall of fame
athlete if that person pays the fees for the personalized prestige license
plates in addition to the fees for the license plates that indicate status as a
hall of fame athlete.
3. An application for the issuance or renewal of license plates that
indicate status as a hall of fame athlete is void unless it is accompanied by
documentation which, in the determination of the department, provides
reasonable proof of identity and status as a hall of fame athlete.
4. In addition to all other applicable registration and license fees and
[motor vehicle privilege] governmental services taxes:
(a) A person who requests license plates that indicate status as a hall of
fame athlete shall pay a fee to the department of $35.
(b) License plates that indicate status as a hall of fame athlete are
renewable upon the payment to the department of $10.
5. If, during a registration year, the holder of license plates issued
pursuant to the provisions of this section disposes of the vehicle to which
the plates are affixed, he may retain the plates and:
(a) Affix them to another vehicle that meets the requirements of this
section if the transfer and registration fees are paid as set forth in this
chapter; or
(b) Within 30 days after removing the plates from the vehicle, return
them to the department.
6. As used in this section, “hall of fame athlete” means a current or
former athlete who has been inducted into a hall of fame pertaining to the
sport in which the athlete participates or participated, including, but not
limited to:
(a) The National Baseball Hall of Fame, located in Cooperstown, New
York.
(b) The Basketball Hall of Fame, located in Springfield, Massachusetts.
(c) The Pro Football Hall of Fame, located in Canton, Ohio.
(d) The Hockey Hall of Fame, located in Toronto, Ontario, Canada.
(e) The National Soccer Hall of Fame, located in Oneonta, New York.
(f) The International Tennis Hall of Fame, located in Newport, Rhode
Island.
(g) The Pro Rodeo Hall of Fame, located in Colorado Springs,
Colorado.
(h) Any hall of fame which has been established at a university or
community college within the University and Community College System
of Nevada.
Sec. 47. NRS 482.3753 is hereby amended to read as follows:
482.3753 1. Except as otherwise provided in this section, the
department, in cooperation with professional fire fighters in the State of
Nevada, shall design, prepare and issue license plates that recognize
employment as a professional fire fighter using any colors and designs
which the department deems appropriate. The department shall not design,
prepare or issue the license plates unless it receives at least 250
applications for the issuance of those plates.
2. The department shall issue license plates that recognize employment
as a professional fire fighter for a passenger car or a light commercial
vehicle upon application by a qualified person who is entitled to license
plates pursuant to NRS 482.265 and who otherwise complies with the
requirements for registration and licensing pursuant to this chapter. A
person may request that personalized prestige license plates issued
pursuant to NRS 482.3667 be combined with license plates that recognize
employment as a professional fire fighter if that person pays the fees for
the personalized prestige license plates in addition to the fees for the
license plates that recognize employment as a professional fire fighter.
3. An application for the issuance or renewal of license plates that
recognize employment as a professional fire fighter is void unless it is
accompanied by documentation which, in the determination of the
department, provides reasonable proof of the identity of the applicant and
proof of his current employment as a professional fire fighter or his status
as a retired professional fire fighter. Such documentation may include, but
is not limited to:
(a) An identification card which indicates that the applicant is currently
employed as a professional fire fighter or is currently a member of a fire
-fighters’ union; or
(b) Evidence of his former employment as a professional fire fighter.
4. The fee payable to the department for license plates that recognize
employment as a professional fire fighter is $35, in addition to all other
applicable registration and license fees and [motor vehicle privilege]
governmental services taxes. The license plates are renewable upon the
payment to the department of $10 in addition to all other applicable
registration and license fees and [motor vehicle privilege] governmental
services taxes.
5. If, during a registration year, the holder of license plates issued
pursuant to the provisions of this section disposes of the vehicle to which
the plates are affixed, he may retain the plates and:
(a) Affix them to another vehicle that meets the requirements of this
section if the transfer and registration fees are paid as set out in this
chapter; or
(b) Within 30 days after removing the plates from the vehicle, return
them to the department.
6. As used in this section, “retired professional fire fighter” means a
person who retired from employment with a fire department within this
state after completing at least 10 years of creditable service as a fire fighter
within this state.
Sec. 48. NRS 482.3755 is hereby amended to read as follows:
482.3755 1. An owner of a motor vehicle who is a resident of this
state and is a member of the Nevada Wing of the Civil Air Patrol may,
upon application on a form prescribed and furnished by the department,
signed by the member and his commanding officer and accompanied by
proof of membership, be issued license plates upon which is inscribed
CIVIL AIR PATROL with four consecutive numbers. The fee for the
special license plates is $35, in addition to all other applicable registration
and license fees and [motor vehicle privilege] governmental services
taxes. The annual fee for a renewal sticker is $10.
2. Each member may request two sets of license plates as described in
subsection 1. The second set of license plates for an additional vehicle
must have a different number than the first set of license plates issued to
the same member. The license plates may only be used on private
passenger vehicles or noncommercial trucks.
3. Any member of the Nevada Wing of the Civil Air Patrol who retires
or is honorably discharged may retain any license plates issued to him
pursuant to subsection 1. If a member is dishonorably discharged, he shall
surrender any of these special plates in his possession to the department at
least 10 days before his discharge and, in lieu of those plates, is entitled to
receive regular Nevada license plates.
Sec. 49. NRS 482.3763 is hereby amended to read as follows:
482.3763 1. The director shall order the preparation of special
license plates in support of veterans’ homes, and establish procedures for
the application for and issuance of the plates.
2. The department shall, upon application therefor and payment of the
prescribed fees, issue special license plates in support of veterans’ homes
to any veteran of the Armed Forces of the United States or his spouse,
parent or child. The plates must be inscribed with the word VETERAN
and four consecutive numbers, and with the seal of the branch of the
Armed Forces of the United States requested by the applicant.
3. If during a registration year, the holder of special plates issued
pursuant to this section disposes of the vehicle to which the plates are
affixed, he shall retain the plates and:
(a) Affix them to another vehicle which meets the requirements of this
section and report the change to the department in accordance with the
procedure set forth for other transfers; or
(b) Within 30 days after removing the plates from the vehicle, return
them to the department.
4. In addition to all other applicable registration and license fees and
[motor vehicle privilege] governmental services taxes, and to the special
fee for veterans’ homes, the fee for:
(a) The initial issuance of the special license plates is $35.
(b) The annual renewal sticker is $10.
5. If the special plates issued pursuant to this section are lost, stolen or
mutilated, the owner of the vehicle may secure a set of replacement license
plates from the department for a fee of $10.
Sec. 50. NRS 482.3765 is hereby amended to read as follows:
482.3765 1. A person who qualifies pursuant to this section may
register one passenger car or light commercial vehicle having a
manufacturer’s rated carrying capacity of 1 ton or less, for his own
personal use. A veteran of the Armed Forces of the United States who
survived the attack on Pearl Harbor on December 7, 1941, is entitled to a
specially designed license plate inscribed with the words PEARL
HARBOR VETERAN or PEARL HARBOR SURVIVOR, at the option of
the person who qualifies pursuant to this section, and three or four
consecutive numbers.
2. The department shall issue a specially designed license plate for
persons qualified pursuant to this section who submit an application on a
form prescribed by the department and evidence of their status as a
survivor required by the department.
3. If during a registration year, the holder of a special plate issued
pursuant to this section disposes of the vehicle to which the plates are
affixed, he shall retain the plates and:
(a) Affix them to another vehicle which meets the requirements of this
section and report the change to the department in accordance with the
procedure set forth for other transfers; or
(b) Within 30 days after removing the plates from the vehicle, return
them to the department.
4. The fee for the special license plate is $25, in addition to all other
applicable registration and license fees and [motor vehicle privilege]
governmental services taxes. The annual fee for a renewal sticker is $5.
Sec. 51. NRS 482.3775 is hereby amended to read as follows:
482.3775 1. A person who qualifies pursuant to this section may
register one passenger car or light commercial vehicle having a
manufacturer’s rated carrying capacity of 1 ton or less, for his own
personal use. A veteran of the Armed Forces of the United States who was
awarded the Purple Heart is entitled to a specially designed license plate
which indicates that he is a recipient of the Purple Heart.
2. The department shall issue a specially designed license plate for any
person qualified pursuant to this section who submits an application on a
form prescribed by the department and evidence of his status as a recipient
of the Purple Heart as required by the department. The department may
designate any appropriate colors for the special plates.
3. If, during a registration year, the holder of a special plate issued
pursuant to the provisions of this section disposes of the vehicle to which
the plates are affixed, he shall retain the plates and:
(a) Affix them to another vehicle which meets the requirements of this
section and report the change to the department in accordance with the
procedure set forth for other transfers; or
(b) Within 30 days after removing the plates from the vehicle, return
them to the department.
4. Except as otherwise provided in this subsection, no fee in addition
to the applicable registration and license fees and [motor vehicle privilege]
governmental services taxes may be charged for the issuance or renewal
of special license plates issued pursuant to this section. If the special plates
issued pursuant to this section are lost, stolen or mutilated, the owner of
the
vehicle may secure a set of replacement license plates from the department
for a fee of $5.
Sec. 52. NRS 482.379 is hereby amended to read as follows:
482.379 1. The director may order the design and preparation of
license plates which commemorate the 125th anniversary of Nevada’s
admission into the Union and establish the procedures for the application
and issuance of the plates.
2. The department may designate any colors, numbers and letters for
the commemorative plates.
3. A person who is entitled to license plates pursuant to NRS 482.265
may apply for commemorative license plates.
4. The fee for the commemorative license plates is $10, in addition to
all other applicable registration and license fees and [motor vehicle
privilege] governmental services taxes. If a person is eligible for and
applies for any special license plates issued pursuant to NRS 482.3667,
482.3672, 482.3675, 482.368 or 482.370 to 482.3825, inclusive, and
applies to have those special license plates combined with commemorative
plates, the person must pay the fees for the special license plates in
addition to the fee for the commemorative plates.
5. In addition to all fees for the license, registration and [privilege]
governmental services taxes, a person who is eligible for and applies for
commemorative plates must pay $25 for the celebration of the 125th
anniversary of Nevada’s admission into the Union. The fees for the
license, registration, [privilege] and governmental services taxes and the
charge for the celebration may be paid with a single check.
6. Commemorative plates are renewable upon the payment of $10.
7. If during a registration year, the holder of commemorative plates
issued pursuant to the provisions of this section disposes of the vehicle to
which the plates are affixed, he may retain the plates and:
(a) Within 30 days after removing the plates from the vehicle, return
them to the department; or
(b) Affix them to another vehicle which meets the requirements of this
section if the transfer and registration fees are paid as is provided for in
this chapter. A person who transfers plates must be allowed a one-twelfth
reduction in fees for each calendar month remaining unused from the
previous registration.
8. Except as otherwise provided by subsection 10, if a commemorative
license plate or set of license plates issued pursuant to the provisions of
this section is lost, stolen or mutilated, the owner of the vehicle may
secure a replacement license plate or set of replacement license plates, as
the case may be, from the department upon payment of the fees set forth in
subsection 2 of NRS 482.500.
9. The department shall, for each set of commemorative license plates
that it issues:
(a) Deposit the $25 collected for the celebration of the 125th
anniversary of Nevada’s admission into the Union with the state treasurer
for credit to the account for Nevada’s 125th anniversary in the state
general fund;
(b) Deposit $7.50 with the state treasurer for credit to the motor vehicle
fund pursuant to the provisions of NRS 482.180; and
(c) Deposit $2.50 with the state treasurer for credit to the motor vehicles
branch of the department to reimburse the motor vehicles branch of the
department for the cost of manufacturing the license plates.
10. The department shall not:
(a) Issue the commemorative license plates after October 31, 1990.
(b) Issue replacement commemorative license plates after June 30,
1995.
Sec. 53. NRS 482.37905 is hereby amended to read as follows:
482.37905 1. Except as otherwise provided in this subsection, the
department, in cooperation with the organizations in this state which assist
in the donation and procurement of human organs, shall design, prepare
and issue license plates that encourage the donation of human organs using
any colors and designs that the department deems appropriate. The
department shall not design, prepare or issue the license plates unless it
receives at least 250 applications for the issuance of those plates.
2. The department may issue license plates that encourage the donation
of human organs for any passenger car or light commercial vehicle upon
application by a person who is entitled to license plates pursuant to NRS
482.265 and who otherwise complies with the requirements for
registration and licensing pursuant to this chapter. A person may request
that personalized prestige license plates issued pursuant to NRS 482.3667
be combined with license plates that encourage the donation of human
organs if that person pays the fees for the personalized prestige license
plates in addition to the fees for the license plates which encourage the
donation of human organs pursuant to subsection 3.
3. The fee for license plates to encourage the donation of human
organs is $35, in addition to all other applicable registration and license
fees and [motor vehicle privilege] governmental services taxes. The
license plates are renewable upon the payment of $10.
4. If, during a registration year, the holder of license plates issued
pursuant to the provisions of this section disposes of the vehicle to which
the plates are affixed, he may retain the plates and:
(a) Affix them to another vehicle that meets the requirements of this
section if the transfer and registration fees are paid as set forth in this
chapter; or
(b) Within 30 days after removing the plates from the vehicle, return
them to the department.
Sec. 54. NRS 482.37915 is hereby amended to read as follows:
482.37915 1. The department shall, using any colors and designs that
the department deems appropriate, design, prepare and issue license plates
which indicate combined support for the Juvenile Diabetes Foundation
International and the Sickle Cell Disease Association of America. The
department shall not design, prepare or issue the license plates unless it
receives at least 250 applications for the issuance of those plates.
2. The department shall issue license plates that indicate combined
support for the Juvenile Diabetes Foundation International and the Sickle
Cell Disease Association of America for a passenger car or a light
commercial vehicle upon application by a person who is entitled to license
plates pursuant to NRS 482.265 and who otherwise complies with the
requirements for registration and licensing pursuant to this chapter. A
person may request that personalized prestige license plates issued
pursuant to NRS 482.3667 be combined with license plates that indicate
support for the Juvenile Diabetes Foundation International and the Sickle
Cell Disease Association of America if that person pays the fees for the
personalized prestige license plates in addition to the fees for the license
plates that indicate combined support for the Juvenile Diabetes Foundation
International and the Sickle Cell Disease Association of America.
3. The fee for license plates that indicate combined support for the
Juvenile Diabetes Foundation International and the Sickle Cell Disease
Association of America is $35, in addition to all other applicable
registration and license fees and [motor vehicle privilege] governmental
services taxes. The license plates are renewable upon the payment of $10.
4. In addition to all fees for the license, registration and [privilege]
governmental services taxes, a person who requests a set of license plates
that indicate support for the Juvenile Diabetes Foundation International
and the Sickle Cell Disease Association of America must pay for the
initial issuance of the plates and for each renewal of the plates an
additional fee of $20, to be distributed to the Juvenile Diabetes Foundation
International and the Sickle Cell Disease Association of America in
accordance with subsection 5.
5. The department shall transmit each fee collected pursuant to
subsection 4 to the health division of the department of human resources,
which shall distribute those fees to the Nevada chapter of the Juvenile
Diabetes Foundation International or to the Sickle Cell Disease
Association of America in accordance with the preference expressed by
the person at the time the fees are paid.
6. If, during a registration year, the holder of license plates issued
pursuant to the provisions of this section disposes of the vehicle to which
the plates are affixed, he may retain the plates and:
(a) Affix them to another vehicle that meets the requirements of this
section if the transfer and registration fees are paid as set forth in this
chapter; or
(b) Within 30 days after removing the plates from the vehicle, return
them to the department.
Sec. 55. NRS 482.37917 is hereby amended to read as follows:
482.37917 1. Except as otherwise provided in this subsection, the
department, in cooperation with the state department of agriculture and the
Nevada Future Farmers of America Foundation, shall design, prepare and
issue license plates which indicate support for the promotion of agriculture
within this state, including, without limitation, support for the programs
and activities of the Future Farmers of America within this state, using any
colors that the department deems appropriate. The design of the license
plates must include the phrase “People Grow Things Here!” and an
identifying symbol furnished by the Nevada Future Farmers of America
Foundation. The department shall not design, prepare or issue the license
plates unless it receives at least 250 applications for the issuance of those
plates.
2. If the department receives at least 250 applications for the issuance
of license plates which indicate support for the promotion of agriculture
within this state, the department shall issue those plates for a passenger car
or light commercial vehicle upon application by a person who is entitled to
license plates pursuant to NRS 482.265 and who otherwise complies with
the requirements for registration and licensing pursuant to this chapter. A
person may request that personalized prestige license plates issued
pursuant to NRS 482.3667 be combined with license plates which indicate
support for the promotion of agriculture within this state if that person
pays the fees for the personalized prestige license plates in addition to the
fees for the license plates which indicate support for the promotion of
agriculture within this state pursuant to subsections 3 and 4.
3. The fee for license plates which indicate support for the promotion
of agriculture within this state is $35, in addition to all other applicable
registration and license fees and [motor vehicle privilege] governmental
services taxes. The license plates are renewable upon the payment of $10.
4. In addition to all fees for the license, registration and [privilege]
governmental services taxes, a person who requests a set of license plates
which indicate support for the promotion of agriculture within this state
must pay for the initial issuance of the plates an additional fee of $25 and
for each renewal of the plates an additional fee of $20, to be distributed in
accordance with subsection 5.
5. The department shall deposit the fees collected pursuant to
subsection 4 with the state treasurer for credit to the state general fund.
The state treasurer shall, on a quarterly basis, distribute the fees deposited
pursuant to this section in the following manner:
(a) Remit one-half of the fees to the Nevada Future Farmers of America
Foundation for the support of programs and activities of the Future
Farmers of America within this state.
(b) Deposit one-half of the fees for credit to the account for license
plates for the promotion of agriculture within this state created pursuant to
NRS 561.411.
6. If, during a registration year, the holder of license plates issued
pursuant to the provisions of this section disposes of the vehicle to which
the plates are affixed, he may retain the plates and:
(a) Affix them to another vehicle that meets the requirements of this
section if the transfer and registration fees are paid as set out in this
chapter; or
(b) Within 30 days after removing the plates from the vehicle, return
them to the department.
Sec. 56. NRS 482.37919 is hereby amended to read as follows:
482.37919 1. Except as otherwise provided in this subsection, the
department shall, in cooperation with the board of directors of the Las
Vegas Valley water district, design, prepare and issue license plates to
support the desert preserve established by the board of directors of the Las
Vegas Valley water district. The license plates may include any colors and
designs that the department deems appropriate.
2. The department may issue license plates specified in subsection 1
for a passenger car or light commercial vehicle upon application by a
person who is entitled to license plates pursuant to the provisions of NRS
482.265 and who otherwise complies with the requirements for
registration and licensing pursuant to the provisions of this chapter. A
person may request that personalized prestige license plates issued
pursuant to the
provisions of NRS 482.3667 be combined with license plates specified in
subsection 1 if that person pays, in addition to the fees specified in
subsections 3 and 4, the fees for the personalized prestige license plates.
3. The fee for license plates specified in subsection 1 is $35. The fee is
in addition to any other applicable registration and license fees and [motor
vehicle privilege] governmental services taxes. The license plates are
renewable upon the payment of $10.
4. In addition to the fees for the license, registration and [privilege]
governmental services taxes, a person who requests the issuance of license
plates specified in subsection 1 must pay:
(a) For the initial issuance of the plates, an additional fee of $25; and
(b) For each renewal of the plates, an additional $20 to support the
desert preserve specified in subsection 1.
5. The department shall deposit the fees collected pursuant to the
provisions of subsection 4 with the state treasurer for credit to an account
for the support of the desert preserve established by the board of directors
of the Las Vegas Valley water district. On or before January 1, April 1,
July 1 and October 1 of each year, the state controller shall distribute the
money deposited in the account for the preceding quarter to the board of
directors of the Las Vegas Valley water district.
6. If, during a registration year, the holder of license plates issued
pursuant to the provisions of this section disposes of the vehicle to which
the plates are affixed, he may retain the plates and:
(a) Affix the license plates to another vehicle that meets the
requirements of this section if the transfer and registration fees are paid
pursuant to the provisions of this chapter; or
(b) Within 30 days after removing the plates from the vehicle, return the
plates to the department.
Sec. 57. NRS 482.3792 is hereby amended to read as follows:
482.3792 1. Except as otherwise provided in this subsection, the
department shall, in cooperation with the state arts council, design, prepare
and issue license plates for the support of the education of children in the
arts, using any colors and designs which the department deems
appropriate. The department shall not design, prepare or issue the license
plates unless it receives at least 250 applications for the issuance of those
plates.
2. The department may issue license plates for the support of the
education of children in the arts for a passenger car or light commercial
vehicle upon application by a person who is entitled to license plates
pursuant to NRS 482.265 and who otherwise complies with the
requirements for registration and licensing pursuant to this chapter. A
person may request that personalized prestige license plates issued
pursuant to NRS 482.3667 be combined with license plates for the support
of the education of children in the arts if that person pays the fee for the
personalized prestige license plates in addition to the fees for the license
plates for the support of the education of children in the arts pursuant to
subsections 3 and 4.
3. The fee for license plates for the support of the education of children
in the arts is $35, in addition to all other applicable registration and license
fees and [motor vehicle] governmental services taxes. The license plates
are renewable upon the payment of $10.
4. In addition to all fees for the license, registration and [privilege]
governmental services taxes, a person who requests a set of license plates
for the support of the education of children in the arts must pay for the
initial issuance of the plates an additional fee of $15 and for each renewal
of the plates an additional fee of $10 to finance programs which promote
the education of children in the arts.
5. The department shall deposit the fees collected pursuant to
subsection 4 with the state treasurer for credit to the account for license
plates for the support of the education of children in the arts created
pursuant to NRS 233C.094.
6. If, during a registration year, the holder of license plates issued
pursuant to the provisions of this section disposes of the vehicle to which
the plates are affixed, he may retain the plates and:
(a) Affix them to another vehicle which meets the requirements of this
section if the transfer and registration fees are paid as set out in this
chapter; or
(b) Within 30 days after removing the plates from the vehicle, return
them to the department.
Sec. 58. NRS 482.3793 is hereby amended to read as follows:
482.3793 1. Except as otherwise provided in this subsection, the
department, in cooperation with the director of the clearinghouse
established pursuant to NRS 432.170, shall design, prepare and issue
license plates for the support of missing or exploited children. The license
plates must be inscribed with a hand. The department may designate any
appropriate colors for the license plates. The department shall not design,
prepare or issue the license plates unless it receives at least 250
applications for the issuance of those plates.
2. The department may issue license plates for the support of missing
or exploited children for any passenger car or light commercial vehicle
upon application by any person who is entitled to license plates pursuant
to NRS 482.265 and who otherwise complies with the requirements for
registration and licensing pursuant to this chapter. A person may request
that personalized prestige license plates issued pursuant to NRS 482.3667
be combined with license plates for the support of missing or exploited
children if that person pays the fees for the personalized prestige license
plates in addition to the fees for the license plates for the support of
missing or exploited children pursuant to subsections 3 and 4.
3. The fee for license plates for the support of missing or exploited
children is $35, in addition to all other applicable registration and license
fees and [motor vehicle privilege] governmental services taxes. The
license plates are renewable upon the payment of $10.
4. In addition to all fees for the license, registration and [privilege]
governmental services taxes, a person who requests a set of license plates
for the support of missing or exploited children must pay for the initial
issuance of the plates an additional fee of $15 and for each renewal of the
plates an additional fee of $10 to carry out the provisions of NRS 432.150
to 432.220, inclusive.
5. The department shall deposit the fees collected pursuant to
subsection 4 with the state treasurer for credit to the account for license
plates for the support of missing or exploited children created pursuant to
NRS 432.154.
6. If, during a registration year, the holder of license plates issued
pursuant to the provisions of this section disposes of the vehicle to which
the plates are affixed, he may retain the plates and:
(a) Affix them to another vehicle which meets the requirements of this
section if the transfer and registration fees are paid as set out in this
chapter; or
(b) Within 30 days after removing the plates from the vehicle, return
them to the department.
Sec. 59. NRS 482.37933 is hereby amended to read as follows:
482.37933 1. Except as otherwise provided in this subsection, the
department, in cooperation with the division of state lands of the state
department of conservation and natural resources, shall design, prepare
and issue license plates for the support of the preservation and restoration
of the natural environment of the Lake Tahoe Basin using any colors that
the department deems appropriate. The design of the license plates must
include a depiction of Lake Tahoe and its surrounding area. The
department shall not design, prepare or issue the license plates unless it
receives at least 250 applications for the issuance of those plates.
2. The department may issue license plates for the support of the
preservation and restoration of the natural environment of the Lake Tahoe
Basin for a passenger car or light commercial vehicle upon application by
a person who is entitled to license plates pursuant to NRS 482.265 and
who otherwise complies with the requirements for registration and
licensing pursuant to this chapter. A person may request that personalized
prestige license plates issued pursuant to NRS 482.3667 be combined with
license plates for the support of the preservation and restoration of the
natural environment of the Lake Tahoe Basin if that person pays the fees
for the personalized prestige license plates in addition to the fees for the
license plates for the support of the preservation and restoration of the
natural environment of the Lake Tahoe Basin pursuant to subsections 3
and 4.
3. The fee for license plates for the support of the preservation and
restoration of the natural environment of the Lake Tahoe Basin is $35, in
addition to all other applicable registration and license fees and [motor
vehicle privilege] governmental services taxes. The license plates are
renewable upon the payment of $10.
4. In addition to all fees for the license, registration and [privilege]
governmental services taxes, a person who requests a set of license plates
for the support of the preservation and restoration of the natural
environment of the Lake Tahoe Basin must pay for the initial issuance of
the plates an additional fee of $25 and for each renewal of the plates an
additional fee of $20 to finance projects for the preservation and
restoration of the natural environment of the Lake Tahoe Basin.
5. The department shall deposit the fees collected pursuant to
subsection 4 with the state treasurer for credit to the account for license
plates for the support of the preservation and restoration of the natural
environment of the Lake Tahoe Basin created pursuant to NRS 321.5951.
6. If, during a registration year, the holder of license plates issued
pursuant to the provisions of this section disposes of the vehicle to which
the plates are affixed, he may retain the plates and:
(a) Affix them to another vehicle that meets the requirements of this
section if the transfer and registration fees are paid as set out in this
chapter; or
(b) Within 30 days after removing the plates from the vehicle, return
them to the department.
Sec. 60. NRS 482.37935 is hereby amended to read as follows:
482.37935 1. Except as otherwise provided in this subsection, the
department, in cooperation with the division of state lands of the state
department of conservation and natural resources, shall design, prepare
and issue license plates for the support of the natural environment of the
Mount Charleston area using any colors that the department deems
appropriate. The design of the license plates must include a depiction of
Mount Charleston and its surrounding area. The department shall not
design, prepare or issue the license plates unless it receives at least 250
applications for the issuance of those plates.
2. If the department receives at least 250 applications for the issuance
of license plates for the support of the natural environment of the Mount
Charleston area, the department shall issue those plates for a passenger car
or light commercial vehicle upon application by a person who is entitled to
license plates pursuant to NRS 482.265 and who otherwise complies with
the requirements for registration and licensing pursuant to this chapter. A
person may request that personalized prestige license plates issued
pursuant to NRS 482.3667 be combined with license plates for the support
of the natural environment of the Mount Charleston area if that person
pays the fees for the personalized prestige license plates in addition to the
fees for the license plates for the support of the natural environment of the
Mount Charleston area pursuant to subsections 3 and 4.
3. The fee for license plates for the support of the natural environment
of the Mount Charleston area is $35, in addition to all other applicable
registration and license fees and [motor vehicle privilege] governmental
services taxes. The license plates are renewable upon the payment of $10.
4. In addition to all fees for the license, registration and [privilege]
governmental services taxes, a person who requests a set of license plates
for the support of the natural environment of the Mount Charleston area
must pay for the initial issuance of the plates an additional fee of $25 and
for each renewal of the plates an additional fee of $20 to finance projects
for the natural environment of the Mount Charleston area.
5. The department shall deposit the fees collected pursuant to
subsection 4 with the state treasurer for credit to the account for license
plates for the support of the natural environment of the Mount Charleston
area created pursuant to NRS 321.5959.
6. If, during a registration year, the holder of license plates issued
pursuant to the provisions of this section disposes of the vehicle to which
the plates are affixed, he may retain the plates and:
(a) Affix them to another vehicle that meets the requirements of this
section if the transfer and registration fees are paid as set out in this
chapter; or
(b) Within 30 days after removing the plates from the vehicle, return
them to the department.
Sec. 61. NRS 482.37936 is hereby amended to read as follows:
482.37936 1. Except as otherwise provided in this subsection, the
department, in cooperation with the department of education, shall design,
prepare and issue license plates for the support of public education using
any colors that the department deems appropriate. The department shall
not design, prepare or issue the license plates unless it receives at least 250
applications for the issuance of those plates.
2. The department may issue license plates for the support of public
education for a passenger car or light commercial vehicle upon application
by a person who is entitled to license plates pursuant to NRS 482.265 and
who otherwise complies with the requirements for registration and
licensing pursuant to this chapter. A person may request that personalized
prestige license plates issued pursuant to NRS 482.3667 be combined with
license plates for the support of public education if that person pays the
fees for the personalized prestige license plates in addition to the fees for
the license plates for the support of public education pursuant to
subsections 3 and 4.
3. The fee for license plates for the support of public education is $35,
in addition to all other applicable registration and license fees and [motor
vehicle privilege] governmental services taxes. The license plates are
renewable upon the payment of $10.
4. In addition to all fees for the license, registration and [privilege]
governmental services taxes, a person who requests a set of license plates
for the support of public education must pay for the initial issuance of the
plates an additional fee of $25 and for each renewal of the plates an
additional fee of $20 to be used to purchase textbooks and laboratory
equipment and pay for field trips for the benefit of pupils in this state.
5. The department shall deposit the fees collected pursuant to
subsection 4 with the state treasurer for credit to the fund for public
education created pursuant to NRS 387.612.
6. If, during a registration year, the holder of license plates issued
pursuant to the provisions of this section disposes of the vehicle to which
the plates are affixed, he may retain the plates and:
(a) Affix them to another vehicle that meets the requirements of this
section if the transfer and registration fees are paid as set out in this
chapter; or
(b) Within 30 days after removing the plates from the vehicle, return
them to the department.
Sec. 62. NRS 482.3795 is hereby amended to read as follows:
482.3795 1. The department may issue special license plates and
registration certificates to residents of Nevada for a fire truck pursuant to
this section. Except as otherwise provided in subsection 3, the fire truck
must not be used for general transportation, but may be used for musters,
exhibitions, parades or similar activities.
2. In lieu of the annual registration and fees required by this chapter,
and of the [privilege] governmental services tax imposed by chapter 371
of NRS, the owner of a fire truck may submit:
(a) An affidavit to the department indicating that the fire truck:
(1) Will only be used for the permitted purposes enumerated in
subsection 1;
(2) Has been inspected and found safe to be operated on the highways
of this state; and
(3) Qualifies as a fire truck pursuant to regulations adopted by the
department for this purpose.
(b) The following fees for the issuance of these license plates:
(1) For the first issuance...... $15
(2) For a renewal sticker.......... 5
3. If the owner elects to use the fire truck as general transportation, he
shall pay the regular annual registration and fees prescribed by law and the
[privilege] governmental services tax imposed by chapter 371 of NRS.
4. License plates issued pursuant to this section must bear the
inscription “Fire Truck” and the plates must be numbered consecutively.
5. The cost of the die and the modifications necessary for the issuance
of a license plate pursuant to this section must be paid from private
sources without any expense to the State of Nevada.
Sec. 63. NRS 482.380 is hereby amended to read as follows:
482.380 1. The department may issue special motor vehicle license
plates from year to year to a person who has resided in the State of Nevada
for a period of 6 months preceding the date of application for the license
plates and who owns a motor vehicle which is a model manufactured
during or before 1915.
2. To administer the provisions of this section, the department may
recognize the Horseless Carriage Club of Nevada as presently constituted
as the official Horseless Carriage Club of Nevada and to designate and
appoint one member of the board of directors of the Horseless Carriage
Club of Nevada to act as and be an ex officio deputy of the department and
to perform the duties and functions prescribed by this section without
compensation, per diem allowance or travel expenses.
3. An applicant for license plates pursuant to the provisions of this
section must:
(a) Fill out and sign an application for license plates on a form
prescribed and furnished by the ex officio deputy for licensing antique
motor vehicles.
(b) Present evidence of his eligibility for license plates by showing, to
the satisfaction of the ex officio deputy, residence in this state for 6
months preceding the date of application and ownership of an antique
motor vehicle which is a model manufactured during or before 1915.
(c) Present a certificate of inspection issued by a committee, or member
thereof, appointed by the board of directors of the Horseless Carriage Club
of Nevada verifying that the antique motor vehicle is in safe and
satisfactory mechanical condition, is in good condition and state of repair,
is well equipped and is covered by a policy of insurance covering public
liability and property damage written by an insurance company qualified
to do business in this state with limits of not less than $10,000 for each
person nor less than $20,000 for each accident, and not less than $5,000
for property damage and which otherwise meets the requirements of
chapter 485 of NRS.
(d) Exhibit a valid driver’s license authorizing the applicant to drive a
motor vehicle on the highways of this state.
(e) Pay the fee prescribed by the laws of this state for the operation of a
passenger car, without regard to the weight or the capacity for passengers.
(f) Pay such other fee as prescribed by the board of directors of the
Horseless Carriage Club of Nevada necessary to defray all cost of
manufacture, transportation and issuance of the special license plates.
4. The ex officio deputy for licensing antique motor vehicles shall each
calendar year issue license plates, approved by the department, for each
motor vehicle owned by an applicant who meets the requirements of
subsection 3, subject to the following conditions:
(a) The license plates must be numbered and issued consecutively each
year beginning with “Horseless Carriage 1.”
(b) The license plates must conform, as nearly as possible, to the color
and type of license plate issued in this state for regular passenger cars.
(c) The special license plates issued pursuant to this section must be
specified, procured, transported and issued solely at the expense and cost
of the Horseless Carriage Club of Nevada and without any expense to the
State of Nevada.
5. The ex officio deputy for licensing antique motor vehicles shall pay
quarterly to the department the prescribed fee as provided in paragraph (e)
of subsection 3. The fees so received must be used, disbursed or deposited
by the department in the same manner as provided by law for other fees
for registration and licensing. All other fees collected to defray expenses
must be retained by the board of directors of the Horseless Carriage Club
of Nevada.
6. The license plates obtained pursuant to this section are in lieu of the
license plates otherwise provided for in this chapter and are valid for the
calendar year in which they are issued.
7. The department shall charge and collect the following fees for the
issuance of these license plates, which fees are in addition to all other
license fees and [motor vehicle] applicable taxes:
(a) For the first issuance......... $35
(b) For a renewal sticker........... 10
Sec. 64. NRS 482.381 is hereby amended to read as follows:
482.381 1. The department may issue special license plates and
registration certificates to residents of Nevada for any motor vehicle which
is a model manufactured more than 40 years before the date of application
for registration pursuant to this section.
2. License plates issued pursuant to this section must bear the
inscription “Old Timer” and the plates must be numbered consecutively.
3. The Nevada Old Timer Club members shall bear the cost of the dies
for carrying out the provisions of this section.
4. The department shall charge and collect the following fees for the
issuance of these license plates, which fees are in addition to all other
license fees and [motor vehicle] applicable taxes:
(a) For the first issuance......... $35
(b) For a renewal sticker........... 10
Sec. 65. NRS 482.3812 is hereby amended to read as follows:
482.3812 1. The department may issue special license plates and
registration certificates to residents of Nevada for any passenger car or
light commercial vehicle:
(a) Having a manufacturer’s rated carrying capacity of 1 ton or less; and
(b) Manufactured not later than 1948.
2. License plates issued pursuant to this section must be inscribed with
the words STREET ROD and three or four consecutive numbers.
3. If during a registration year, the holder of special plates issued
pursuant to this section disposes of the vehicle to which the plates are
affixed, he shall retain the plates and:
(a) Affix them to another vehicle which meets the requirements of this
section and report the change to the department in accordance with the
procedure set forth for other transfers; or
(b) Within 30 days after removing the plates from the vehicle, return
them to the department.
4. The fee for the special license plates is $35, in addition to all other
applicable registration and license fees and [motor vehicle privilege]
governmental services taxes. The fee for an annual renewal sticker is $10.
Sec. 66. NRS 482.3814 is hereby amended to read as follows:
482.3814 1. The department may issue special license plates and
registration certificates to residents of Nevada for any passenger car or
light commercial vehicle:
(a) Having a manufacturer’s rated carrying capacity of 1 ton or less; and
(b) Manufactured not earlier than 1949, but at least 20 years before the
application is submitted to the department.
2. License plates issued pursuant to this section must be inscribed with
the words CLASSIC ROD and three or four consecutive numbers.
3. If during a registration year, the holder of special plates issued
pursuant to this section disposes of the vehicle to which the plates are
affixed, he shall retain the plates and:
(a) Affix them to another vehicle which meets the requirements of this
section and report the change to the department in accordance with the
procedure set forth for other transfers; or
(b) Within 30 days after removing the plates from the vehicle, return
them to the department.
4. The fee for the special license plates is $35, in addition to all other
applicable registration and license fees and [motor vehicle privilege]
governmental services taxes. The fee for an annual renewal sticker is $10.
Sec. 67. NRS 482.3816 is hereby amended to read as follows:
482.3816 1. The department may issue special license plates and
registration certificates to residents of Nevada for any passenger car or
light commercial vehicle:
(a) Having a manufacturer’s rated carrying capacity of 1 ton or less;
(b) Manufactured at least 25 years before the application is submitted to
the department; and
(c) Containing only the original parts which were used to manufacture
the vehicle or replacement parts that duplicate those original parts.
2. License plates issued pursuant to this section must be inscribed with
the words CLASSIC VEHICLE and three or four consecutive numbers.
3. If during a registration year, the holder of special plates issued
pursuant to this section disposes of the vehicle to which the plates are
affixed, he shall retain the plates and:
(a) Affix them to another vehicle which meets the requirements of this
section and report the change to the department in accordance with the
procedure set forth for other transfers; or
(b) Within 30 days after removing the plates from the vehicle, return
them to the department.
4. The fee for the special license plates is $35, in addition to all other
applicable registration and license fees and [motor vehicle privilege]
governmental services taxes. The fee for an annual renewal sticker is $10.
Sec. 68. NRS 482.385 is hereby amended to read as follows:
482.385 1. Except as otherwise provided in subsection 4 and NRS
482.390, a nonresident owner of a vehicle of a type subject to registration
pursuant to the provisions of this chapter, owning any vehicle which has
been registered for the current year in the state, country or other place of
which the owner is a resident and which at all times when operated in this
state has displayed upon it the registration license plate issued for the
vehicle in the place of residence of the owner, may operate or permit the
operation of the vehicle within this state without its registration in this
state pursuant to the provisions of this chapter and without the payment of
any registration fees to this state.
2. This section does not:
(a) Prohibit the use of manufacturers’, distributors’ or dealers’ license
plates issued by any state or country by any nonresident in the operation of
any vehicle on the public highways of this state.
(b) Require registration of vehicles of a type subject to registration
pursuant to the provisions of this chapter operated by nonresident common
motor carriers of persons or property, contract motor carriers of persons or
property, or private motor carriers of property as stated in NRS 482.390.
(c) Require registration of a vehicle operated by a border state
employee.
3. When a person, formerly a nonresident, becomes a resident of this
state, he shall:
(a) Within 30 days after becoming a resident; or
(b) At the time he obtains his driver’s license,
whichever occurs earlier, apply for the registration of any vehicle which he
owns and which is operated in this state.
4. Any resident operating a motor vehicle upon a highway of this state
which is owned by a nonresident and which is furnished to the resident
operator for his continuous use within this state, shall cause that vehicle to
be registered within 30 days after beginning its operation within this state.
5. A person registering a vehicle pursuant to the provisions of
subsection 3, 4 or 6 of this section or pursuant to NRS 482.390 must be
assessed the registration fees and [privilege] governmental services tax, as
required by the provisions of this chapter and chapter 371 of NRS. He
must not be allowed credit on those taxes and fees for the unused months
of his previous registration.
6. If a vehicle is used in this state for a gainful purpose, the owner
shall immediately apply to the department for registration, except as
otherwise provided in NRS 482.390, 482.395 and 706.801 to 706.861,
inclusive.
7. An owner registering a vehicle pursuant to the provisions of this
section shall surrender the existing nonresident license plates and
registration certificates to the department for cancellation.
8. A vehicle may be cited for a violation of this section regardless of
whether it is in operation or is parked on a highway, in a public parking lot
or on private property which is open to the public if, after communicating
with the owner or operator of the vehicle, the peace officer issuing the
citation determines that:
(a) The owner of the vehicle is a resident of this state; or
(b) The vehicle is used in this state for a gainful purpose.
Sec. 69. NRS 482.399 is hereby amended to read as follows:
482.399 1. Upon the transfer of the ownership of or interest in any
vehicle by any holder of a valid registration, or upon destruction of the
vehicle, the registration expires.
2. The holder of the original registration may transfer the registration
to another vehicle to be registered by him and use the same license plate or
plates thereon, if the license plate or plates are appropriate for the second
vehicle, upon filing an application for transfer of registration and upon
paying the transfer registration fee and the excess, if any, of the
registration fee and [privilege] governmental services tax on the vehicle to
which the registration is transferred over the total registration fee and
[privilege] governmental services tax paid on all vehicles from which he
is transferring his ownership or interest. Application for transfer of
registration must be made in person, if practicable, to any office or agent
of the department or to a registered dealer, and the license plate or plates
may not be used upon a second vehicle until registration of that vehicle is
complete. In computing the [privilege] governmental services tax, the
department, its agent or the registered dealer shall credit the portion of the
tax paid on the first vehicle attributable to the remainder of the current
registration period or calendar year on a pro rata monthly basis against the
tax due on the second vehicle or on any other vehicle of which the person
is the registered owner. If any person transfers his ownership or interest in
two or more vehicles, the department or the registered dealer shall credit
the portion of the tax paid on all of the vehicles attributable to the
remainder of the current registration period or calendar year on a pro rata
monthly basis against the tax due on the vehicle to which the registration
is transferred or on any other vehicle of which the person is the registered
owner. The certificates of registration and unused license plates of the
vehicles from which a person transfers his ownership or interest must be
submitted before credit is given against the tax due on the vehicle to which
the registration is transferred or on any other vehicle of which the person
is the registered owner.
3. In computing the registration fee, the department or its agent or the
registered dealer shall credit the portion of the registration fee paid on
each vehicle attributable to the remainder of the current calendar year or
registration period on a pro rata basis against the registration fee due on
the vehicle to which registration is transferred. If the amount owed on the
registration fee or [privilege] governmental services tax on that vehicle is
less than the credit on the total registration fee or [privilege] governmental
services tax paid on all vehicles from which a person transfers his
ownership or interest, the department shall issue to the person a refund in
an amount equal to the difference between the amount owed on the
registration fee or [privilege] governmental services tax on that vehicle
and the credit on the total registration fee or [privilege] governmental
services tax paid on all vehicles from which a person transfers his
ownership or interest.
4. If the license plate or plates are not appropriate for the second
vehicle, the plate or plates must be surrendered to the department or
registered dealer and an appropriate plate or plates must be issued by the
department. The department shall not reissue the surrendered plate or
plates until the next succeeding licensing period.
5. If application for transfer of registration is not made within 60 days
after the destruction or transfer of ownership of or interest in any vehicle,
the license plate or plates must be surrendered to the department on or
before the 60th day for cancellation of the registration.
6. If a person cancels his registration and surrenders to the department
his license plates for a vehicle, the department shall issue to the person a
refund of the portion of the registration fee and [privilege] governmental
services tax paid on the vehicle attributable to the remainder of the current
calendar year or registration period on a pro rata basis.
Sec. 70. NRS 482.400 is hereby amended to read as follows:
482.400 1. Except as otherwise provided in this subsection and
subsections 2, 5 and 6, upon a transfer of the title to, or the interest of an
owner in, a vehicle registered or issued a certificate of ownership under
the provisions of this chapter, the person or persons whose title or interest
is to be transferred and the transferee shall write their signatures with pen
and ink upon the certificate of ownership issued for the vehicle, together
with the residence address of the transferee, in the appropriate spaces
provided upon the reverse side of the certificate. The department may, by
regulation, prescribe alternative methods by which a signature may be
affixed upon a manufacturer’s certificate of origin or a manufacturer’s
statement of origin issued for a vehicle. The alternative methods must
ensure the authenticity of the signatures.
2. The department shall provide a form for use by a dealer for the
transfer of ownership of a vehicle when the spaces provided upon the
reverse side of the certificate of ownership issued for the vehicle have
been filled. The form must be produced in a manner which ensures that the
form may not be easily counterfeited. Upon the attachment of the form to
a certificate of ownership issued for a vehicle, the form becomes a part of
that certificate of ownership. The department may charge a fee not to
exceed $5 for each form it provides.
3. Except as otherwise provided in subsections 4, 5 and 6, the
transferee shall immediately apply for registration as provided in NRS
482.215, and shall pay the [privilege] governmental services taxes due.
4. If the transferee is a dealer who intends to resell the vehicle, he shall
deliver immediately to the department or its agent the certificate of
registration and the license plate or plates for the vehicle. When the
vehicle is resold, the purchaser shall apply for registration as provided in
NRS
482.215, and shall pay the [privilege] governmental services taxes due.
The dealer is not required to register, pay a transfer or registration fee for,
or pay a [privilege] governmental services tax on the vehicle.
5. If the transferee consigns the vehicle to a wholesale vehicle
auctioneer:
(a) The transferee shall, within 30 days after that consignment, provide
the wholesale vehicle auctioneer with the certificate of ownership for the
vehicle, executed as required by subsection 1, and any other documents
necessary to obtain another certificate of ownership for the vehicle.
(b) The wholesale vehicle auctioneer shall be deemed a transferee of the
vehicle for the purposes of subsection 4. The wholesale vehicle auctioneer
is not required to comply with subsection 1 if he:
(1) Does not take an ownership interest in the vehicle;
(2) Auctions the vehicle to a vehicle dealer or automobile wrecker
who is licensed as such in this or any other state; and
(3) Stamps his name, his identification number as a vehicle dealer
and the date of the auction on the certificate of ownership and the bill of
sale and any other documents of transfer for the vehicle.
6. A charitable organization which intends to sell a vehicle which has
been donated to the organization must deliver immediately to the
department or its agent the certificate of registration and the license plate
or plates for the vehicle. The charitable organization must not be required
to register, pay a transfer or registration fee for, or pay a [privilege]
governmental services tax on the vehicle. When the vehicle is sold by the
charitable organization, the purchaser shall apply for registration as
provided in NRS 482.215 and pay the [privilege] governmental services
taxes due.
7. As used in this section, “wholesale vehicle auctioneer” means a
dealer who:
(a) Is engaged in the business of auctioning consigned motor vehicles to
vehicle dealers or automobile wreckers, or both, who are licensed as such
in this or any other state; and
(b) Does not in the ordinary course of his business buy, sell or own the
vehicles he auctions.
Sec. 71. NRS 482.410 is hereby amended to read as follows:
482.410 The transferee of a vehicle shall apply for a certificate of
registration and pay the [privilege] governmental services tax to the
deputy registrar of motor vehicles in any county of this state, in the
manner provided in this chapter for an original registration.
Sec. 72. NRS 482.463 is hereby amended to read as follows:
482.463 The holder of an original registration for a motor vehicle with
a declared gross weight in excess of 26,000 pounds may, upon
surrendering the certificate of registration and the corresponding license
plates to the department or upon signing a notarized statement indicating
the certificate of registration and the corresponding license plates were lost
and providing such supporting documentation as the department requires,
apply to the department:
1. For a refund of an amount equal to that portion of the [privilege]
governmental services taxes and registration fees paid for the motor
vehicle that is attributable, on a pro rata monthly basis, to the remainder of
the calendar year; or
2. To have that amount credited against excise taxes due pursuant to
the provisions of chapter 366 of NRS.
Sec. 73. NRS 482.478 is hereby amended to read as follows:
482.478 Except as otherwise provided in NRS 482.463, upon the
rescission or cancellation of the registration of any vehicle pursuant to
NRS 482.460 to 482.475, inclusive, or the surrender of the corresponding
license plates, no refund of the registration fees or [privilege]
governmental services taxes paid for the vehicle may be allowed by the
department.
Sec. 74. NRS 482.482 is hereby amended to read as follows:
482.482 1. In addition to any other applicable fee listed in NRS
482.480, there must be paid to the department for the registration of every
motortruck, truck-tractor or bus which has a declared gross weight of:
(a) Less than 6,000 pounds, a fee of $33.
(b) Not less than 6,000 pounds and not more than 8,499 pounds, a fee of
$38.
(c) Not less than 8,500 pounds and not more than 10,000 pounds, a fee
of $48.
(d) Not less than 10,001 pounds and not more than 26,000 pounds, a fee
of $12 for each 1,000 pounds or fraction thereof.
(e) Not less than 26,001 pounds and not more than 80,000 pounds, a fee
of $17 for each 1,000 pounds or fraction thereof. The maximum fee is
$1,360.
2. Except as otherwise provided in subsection 6, the original or
renewal registration fees for fleets of vehicles with a declared gross weight
in excess of 26,000 pounds and the governmental services tax imposed by
the provisions of chapter 371 of NRS for the privilege of operating those
vehicles may be paid in equal installments. Installments are due on or
before January 31, April 1, July 1 and October 1 of each year. The amount
of each installment must be determined by taking the total fee and
[privilege] governmental services tax due for the calendar year and
dividing that total by four. The department shall not allow installment
payments for a vehicle added to a fleet after the original or renewal
registration is issued.
3. If the due date of any installment falls on a Saturday, Sunday or
legal holiday, that installment is not due until the next following business
day.
4. Any payment required by subsection 2 shall be deemed received by
the department on the date shown by the post office cancellation mark
stamped on an envelope containing payment properly addressed to the
department, if that date is earlier than the actual receipt of that payment.
5. A person who fails to pay any fee pursuant to subsection 2 or
[privilege] governmental services tax when due shall pay to the
department a penalty of 10 percent of the amount of the unpaid fee, plus
interest on the unpaid fee at the rate of 1 percent per month or fraction of a
month from the date the fee and tax were due until the date of payment.
6. If a person fails to pay any fee pursuant to subsection 2 or
[privilege] governmental services tax when due, the department may, in
addition to the penalty provided for in subsection 5, require that person to
pay:
(a) The entire amount of the unpaid registration fee and [privilege]
governmental services tax owed by that person for the remainder of the
calendar year; and
(b) On an annual basis, any registration fee and [privilege]
governmental services tax set forth in subsection 2 which may be incurred
by that person in any subsequent calendar year.
Sec. 75. Section 30 of chapter 491, Statutes of Nevada 1991, at page
1448, is hereby amended to read as follows:
Sec. 30. 1. Except as otherwise provided in section 34 of this
act and in addition to all other taxes imposed on the valuation of
vehicles, the board of county commissioners of Churchill, Elko,
Humboldt, Washoe and Lander counties and the board of supervisors
of Carson City may by ordinance, but not as in a case of emergency,
impose a special [privilege] governmental services tax of 1 cent on
each $1 of valuation of the vehicle for the privilege of operating upon
the public streets, roads and highways of the county on each vehicle
based in the county except:
(a) A vehicle exempt from the [motor vehicle privilege]
governmental services tax pursuant to [this chapter;] chapter 371 of
NRS; or
(b) A vehicle subject to NRS 706.011 to 706.861, inclusive, which
is engaged in interstate or intercounty operations.
2. The department of motor vehicles and public safety shall
deposit the proceeds of the tax imposed pursuant to subsection 1 with
the state treasurer for credit to the tax distribution fund for the county
in which it was collected.
3. As used in this section “based” has the meaning ascribed to it
in NRS 482.011.
Sec. 76. Section 38 of chapter 491, Statutes of Nevada 1991, as last
amended by chapter 196, Statutes of Nevada 1999, at page 940, is hereby
amended to read as follows:
Sec. 38. 1. The board of county commissioners of Washoe
County shall reduce the rate of the tax ad valorem imposed pursuant
to section 33 of this act by 1.5 cents per $100 of assessed valuation
for the fiscal year 1993-1994.
2. The board of county commissioners of Washoe County shall
reduce the rate of the tax ad valorem imposed pursuant to section 33
of this act, in addition to the reduction made pursuant to subsection 1,
by 4 cents per $100 of assessed valuation for the fiscal year 1994
-1995.
3. The board of county commissioners of Washoe County shall
reduce the rate of the special [privilege] governmental services tax
imposed pursuant to section 30 of this act to the amounts shown for
each $1 of valuation for the respective fiscal years:
2001-2002................... 0.8 cents
2002-2003................... 0.6 cents
2003-2004................... 0.4 cents
2004-2005................... 0.2 cents
The board of county commissioners of Washoe County shall not
impose or levy that special [privilege] governmental services tax for
any fiscal year after June 30, 2005.
4. The board of county commissioners of Washoe County or
Churchill County shall not, after June 30, 1994:
(a) Except as otherwise provided in subsection 2, 3 or 5, decrease
the rate of any of the taxes imposed pursuant to sections 29 to 33,
inclusive, of this act unless all of the local governments that are
entitled to receive a monthly distribution from the tax distribution
fund for the county agree to the decrease.
(b) Increase the rate of any tax imposed pursuant to sections 29 to
33, inclusive, of this act.
5. If necessary to avoid violating the provisions of subsection 2 of
section 31 of this act, the board of county commissioners of Washoe
County shall reduce the amount of the license fee imposed pursuant
to that section by the minimum amount necessary to comply with the
provisions of subsection 2 of section 31 of this act.
Sec. 77. Section 9 of chapter 475, Statutes of Nevada 1993, at page
1953, is hereby amended to read as follows:
Sec. 9. 1. Except as otherwise provided in section 14 of this act
and in addition to all other taxes imposed on the valuation of
vehicles, the board of county commissioners of Douglas, Esmeralda,
Lincoln, Lyon, Mineral, Nye, Pershing, Storey and White Pine
counties may by ordinance, in the manner provided in section 13 of
this act, impose a special [privilege] governmental services tax of 1
cent on each $1 of valuation of the vehicle for the privilege of
operating upon the public streets, roads and highways of the county
on each vehicle based in the county except:
(a) A vehicle exempt from the [motor vehicle privilege]
governmental services tax pursuant to chapter 371 of NRS; or
(b) A vehicle subject to NRS 706.011 to 706.861, inclusive, which
is engaged in interstate or intercounty operations.
2. The department of motor vehicles and public safety shall
deposit the proceeds of the tax imposed pursuant to subsection 1 with
the state treasurer for credit to the tax distribution fund for the county
in which it was collected.
3. As used in this section “based” has the meaning ascribed to it
in NRS 482.011.
Sec. 78. 1. This section and sections 1 to 24, inclusive, 26, 28 to 77,
inclusive, and 79 of this act become effective on July 1, 2001.
2. Section 25 of this act becomes effective at 12:01 a.m. on October 1,
2003.
3. Section 27 of this act becomes effective at 12:02 a.m. on October 1,
2003.
Sec. 79. The legislative counsel shall, in preparing the reprint and
supplements to the Nevada Revised Statutes and supplements to the
Nevada Administrative Code, appropriately change any references to a
“privilege tax” on motor vehicles to a “governmental services tax.
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