NRS 371.190
Lien on vehicle for delinquent tax

  • seizure and sale of vehicle or removal of registration certificate and license plates
  • conduct of seizure and sale.

1.

Every 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 the vehicle, the Nevada Highway Patrol shall remove the registration certificate and license plate or plates from the vehicle and retain the certificate and plate or plates until the governmental services tax and any penalty are paid.

3.

The seizure and sale 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.

Source: Section 371.190 — Lien on vehicle for delinquent tax; seizure and sale of vehicle or removal of registration certificate and license plates; conduct of seizure and sale., https://www.­leg.­state.­nv.­us/NRS/NRS-371.­html#NRS371Sec190.

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
Last Updated

Feb. 5, 2021

§ 371.190’s source at nv​.us