NRS 371.140
Penalty for delinquency

  • proof of nonoperation
  • exceptions.

1.

Except as otherwise provided in subsection 3 and NRS 482.209 and 482.482, if the 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 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.

Source: Section 371.140 — Penalty for delinquency; proof of nonoperation; exceptions., https://www.­leg.­state.­nv.­us/NRS/NRS-371.­html#NRS371Sec140 (accessed May 26, 2025).

371.010
Short title. 371.020
Definitions. 371.030
Basic governmental services tax: Imposition. 371.040
Basic governmental services tax: Annual amount. 371.043
Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is 100,000 or more but less than 700,000. 371.045
Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is less than 100,000 or is 700,000 or more. 371.047
Supplemental governmental services tax: Use of proceeds for certain purposes related to construction of highway with limited access. 371.050
Valuation of vehicles. 371.060
Schedules for depreciation 371.070
Reduction for initial registration of certain vehicles after beginning of period of registration. 371.080
Reduction on cessation of exemption of certain vehicles because of change of ownership. 371.085
Proration of tax by interstate motor carrier. 371.090
Computation of tax and penalty. 371.100
Exemption of certain governmental vehicles, emergency vehicles and vehicles operated with public money 371.101
Exemption of vehicle registered by surviving spouse. 371.102
Exemption of vehicle registered by person who is blind. 371.103
Exemption of vehicle registered by veteran 371.104
Exemptions for veteran with a disability and surviving spouse 371.105
Time for claiming exemption and making designation 371.106
Owner to notify Department of cessation of exemption 371.107
Duties of county assessor in county whose population is 55,000 or more. 371.110
Due date. 371.120
Collection 371.125
Designation of county assessor of county whose population is less than 55,000 as agent to assist in collection of tax and administration of exemptions. 371.130
Delinquency. 371.140
Penalty for delinquency 371.150
Collection of current tax 371.160
Effect of failure of bank to pay check in payment of tax or penalty on first presentation. 371.170
Exemption from penalty when vehicle repossessed 371.180
Waiver of penalties accruing before transfer of vehicle. 371.190
Lien on vehicle for delinquent tax 371.200
Notice to legal owner before sale of vehicle. 371.210
Payment of tax, penalties and costs by legal owner before sale 371.220
Refund of tax or penalty erroneously collected. 371.230
Deposit of money collected to credit of Motor Vehicle Fund. 371.1035
Waiver of veteran’s exemption

May 26, 2025

§ 371.140. Penalty for delinquency's source at nv​.us