Amendment No. 445

 

Assembly Amendment to Assembly Bill No. 366                                                                (BDR 32‑347)

Proposed by: Committee on Taxation

Amendment Box:

Resolves Conflicts with: N/A

Amends:         Summary:              Title:              Preamble:               Joint Sponsorship:

 

ASSEMBLY ACTION              Initial and Date              |SENATE ACTION                        Initial and Date

       Adopted       Lost                                               |          Adopted       Lost                                           

Concurred In                     Not                                                        |Concurred In  Not                                 

       Receded        Not                                               |         Receded        Not                                           

 

     Amend section 1, pages 1 and 2, by deleting lines 3 through 9 on page 1 and lines 1 through 33 on page 2 and inserting:

     “1.  A vehicle registered by any actual bona fide resident of the State of Nevada who is on active duty in the Armed Forces of the United States is exempt from the governmental services tax.

     2.  Before allowing an exemption pursuant to the provisions of this section, the Department shall require such proof of the status of the applicant for the exemption as may be necessary to determine his qualifications for the exemption. After the Department determines that the applicant is entitled to the exemption, the Department shall annually grant the exemption for all vehicles registered by that person until the Department determines that the person is no longer entitled to the exemption.

     3.  If a person provides false proof to the Department and as a result of the false proof a tax exemption is allowed to a person not entitled to the exemption, he is guilty of a misdemeanor.

     4.  If a vehicle ceases to be exempt from taxation pursuant to this section after the beginning of a registration year, the amount of the tax otherwise due must be reduced by one-twelfth for each month that has elapsed since the beginning of that year.”.

     Amend the title of the bill by deleting the fourth and fifth lines and inserting:

“Armed Forces of the United States; authorizing such a person to waive his”.

     Amend the summary of the bill to read as follows:

“SUMMARY—Provides exemption from governmental services tax for vehicles registered by resident of Nevada who is on active duty in Armed Forces of United States. (BDR 32‑347)”.