reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.685 - Distributor required to maintain and submit records; sharing of information between Department and Attorney General; proof from nonparticipating manufacturer of qualified escrow fund; distributor and manufacturers required to provide additional information upon request.

1. Not later than the 25th day of each calendar month, and more frequently if so directed by the Department, each distributor shall submit such information as the Department requires to facilitate compliance with the provisions of this chapter and chapter 370A of NRS, including, without limitation, a list by brand family of the total number of cigarettes or, in the case of "roll-your-own" tobacco, the equivalent unit count, for which the distributor affixed stamps during the previous calendar month or otherwise paid the tax due for those cigarettes. The distributor shall maintain for at least 5 years, and make available to the Department, all invoices and documentation of sales of all cigarettes of nonparticipating manufacturers and any other information relied upon in reporting to the Department.
2. The Department may disclose to the Attorney General any information received pursuant to this chapter or chapter 370A of NRS and requested by the Attorney General for purposes of determining compliance with and enforcing the provisions of this chapter and chapter 370A of NRS. The Department and Attorney General shall share with each other the information received pursuant to the provisions of this chapter and chapter 370A of NRS and may share such information with other federal, state or local agencies only for purposes of enforcement of those provisions or the corresponding laws of other states.
3. The Department or the Attorney General may require at any time from a nonparticipating manufacturer proof, from the financial institution in which that manufacturer has established a qualified escrow fund for the purpose of compliance with chapter 370A of NRS, of the amount of money in that fund, exclusive of interest, the amount and date of each deposit to that fund, and the amount and date of each withdrawal from that fund.
4. In addition to the information otherwise required to be submitted pursuant to this chapter and chapter 370A of NRS, the Department or the Attorney General may, at any time, require a distributor or manufacturer of tobacco products to submit any additional information or documentation as is necessary to determine whether a manufacturer of tobacco products is or will continue to be in compliance with the provisions of this chapter and chapter 370A of NRS.
(Added to NRS by 2005, 377; A 2013, 2662; 2017, 1004; 2019, 640)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.690 - Adoption of certain regulations by Department.

1. To promote compliance with the provisions of NRS 370A.140, the Department may adopt regulations requiring a manufacturer of tobacco products to make the escrow deposits required by NRS 370A.140 in quarterly installments during the year in which the sales covered by those deposits are made. The Department may require the production of information sufficient to enable the Department to determine the adequacy of the amount of each quarterly installment.
2. The Department may adopt such regulations as it deems necessary to carry out the provisions of NRS 370.600 to 370.705, inclusive.
(Added to NRS by 2005, 378; A 2011, 934)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.692 - Account for Tobacco Enforcement: Creation; administration; use.

1. The Account for Tobacco Enforcement is hereby created in the State General Fund. The Attorney General shall administer the Account.
2. The money in the Account must only be used to enforce the provisions of NRS 370.600 to 370.705, inclusive, and to pay the expenses incurred by the Attorney General in the discharge of his or her duties, including, without limitation, expenses relating to the provision of training and the payment of the salaries and benefits of employees.
3. Money in the Account must remain in the Account and does not revert to the State General Fund at the end of any fiscal year.
(Added to NRS by 2011, 932)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.693 - Attorney General: Application for grants; acceptance and deposit of gifts, grants and donations.

1. Except as otherwise provided in subsection 2, the Attorney General may apply for any available grant and may accept any gift, grant or donation to assist in carrying out his or her duties pursuant to NRS 370.600 to 370.705, inclusive.
2. The Attorney General shall not accept any gift, grant or donation from any manufacturer of tobacco products or any other manufacturer, as that term is defined in NRS 370.0315.
3. Any money received by the Attorney General pursuant to this section must be deposited in the Account for Tobacco Enforcement.
(Added to NRS by 2011, 933)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.695 - Unlawful acts; penalties; violation constitutes deceptive trade practice.

1. It is unlawful for any person to:
(a) Affix a stamp to a package or other container of cigarettes of a manufacturer of tobacco products, brand family or style which is not included in the directory; or
(b) Sell, or offer or possess for sale, in this State cigarettes of a manufacturer of tobacco products, brand family or style not included in the directory.
2. A person who violates any provision of subsection 1 is guilty of a gross misdemeanor.
3. In addition to any other penalty authorized by law, the Department may impose on each person who violates any provision of subsection 1 a civil penalty for each such violation of not more than $5,000 or 500 percent of the retail value of the cigarettes involved in the violation, whichever is greater.
4. Any violation of subsection 1 constitutes a deceptive trade practice for the purposes of NRS 598.0903 to 598.0999, inclusive.
5. For the purposes of this section, each stamp affixed to and each sale or offer to sell cigarettes in violation of subsection 1 constitutes a separate violation.
(Added to NRS by 2005, 378; A 2019, 472)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.696 - Civil penalty: Noncompliance of wholesale dealer or manufacturer; failure to pay; deposit.

1. In addition to or in lieu of any other penalty or remedy provided by law, the Attorney General may seek a civil penalty in an amount not to exceed $1,000 per day for the failure of a wholesale dealer timely or accurately to comply with any provision of this chapter or chapter 370A of NRS or any regulation adopted pursuant thereto. The license of the wholesale dealer may be suspended or revoked if the wholesale dealer fails to pay such a civil penalty within 30 days after it is imposed.
2. In addition to or in lieu of any other penalty or remedy provided by law, the Attorney General may seek a civil penalty in an amount not to exceed $1,000 per day for the failure of a manufacturer of tobacco products timely or accurately to comply with any provision of this chapter or chapter 370A of NRS or any regulation adopted pursuant thereto. A manufacturer of tobacco products and the brand families of a manufacturer of tobacco products may be denied listing in the directory or removed from the directory if the manufacturer of tobacco products fails to pay such a civil penalty within 30 days after it is imposed.
3. Any civil penalty collected pursuant to this section must be deposited in the Account for Tobacco Enforcement.
(Added to NRS by 2011, 933; A 2019, 472)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.697 - Civil penalty: False or inaccurate certification by wholesale dealer or nonparticipating manufacturer; deposit; failure to pay.

In addition to or in lieu of any other penalty or remedy provided by law, the Attorney General may seek a civil penalty in an amount not to exceed $20,000 against any wholesale dealer or nonparticipating manufacturer that makes a certification pursuant to this chapter or chapter 370A of NRS which asserts the truth of any material matter that the wholesale dealer or nonparticipating manufacturer knows to be false or inaccurate. Any civil penalty collected pursuant to this section must be deposited in the Account for Tobacco Enforcement. If such a civil penalty is not paid within 30 days after it is imposed against:
1. A wholesale dealer, the license of the wholesale dealer may be suspended or revoked.
2. A nonparticipating manufacturer, the nonparticipating manufacturer and the brand families of the nonparticipating manufacturer may be denied listing in the directory or removed from the directory.
(Added to NRS by 2011, 933)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.700 - Action for injunction or enforcement; recovery of costs; disgorgement of profits; remedies and penalties cumulative.

1. The Attorney General, on behalf of the Department, may bring an action in the district court of this State to:
(a) Enjoin any threatened or actual violation of the provisions of NRS 370.600 to 370.705, inclusive, by a distributor or manufacturer and to compel the distributor or manufacturer to comply with those provisions; or
(b) Enforce any of the provisions of NRS 370.600 to 370.705, inclusive.
2. In any action brought by the State to enforce the provisions of NRS 370.600 to 370.705, inclusive, the State is entitled to recover any costs of investigation, expert witness fees, costs of the action and reasonable attorney’s fees.
3. If a court determines that a person has violated any provision of NRS 370.600 to 370.705, inclusive, the court shall order any profits, gain, gross receipts or other benefit from the violation to be disgorged and paid to the State Treasurer for deposit in the State General Fund.
4. The remedies and penalties provided in NRS 370.600 to 370.705, inclusive, are cumulative to each other and to the remedies and penalties available under any other law of this State.
(Added to NRS by 2005, 379; A 2011, 935)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.705 - Controlling provisions; invalidity and severability.

1. If a court of competent jurisdiction finds that the provisions of NRS 370.600 to 370.705, inclusive, conflict and cannot be harmonized with the provisions of chapter 370A of NRS, then the provisions of chapter 370A of NRS shall be deemed to control.
2. If any section, subsection, subdivision, paragraph, sentence, clause or phrase of NRS 370.600 to 370.705, inclusive, causes chapter 370A of NRS to no longer constitute a qualifying or model statute, as those terms are defined in the Master Settlement Agreement, then that portion of NRS 370.600 to 370.705, inclusive, shall be deemed to be invalid.
3. If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this chapter is for any reason held to be invalid, unlawful or unconstitutional, that decision shall be deemed not to affect the validity of the remaining portions of this chapter or any part thereof.
(Added to NRS by 2005, 379; A 2011, 935)
2023 Nevada Revised Statutes › Chapter 370A - Manufacturers of Tobacco Products › NRS 370A.030 - "Affiliate" defined.

"Affiliate" means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person. Solely for the purposes of this definition, the terms "owns," "is owned" and "ownership" mean ownership of an equity interest, or the equivalent thereof, of ten percent or more, and the term "person" means an individual, partnership, committee, association, corporation or any other organization or group of persons.
(Added to NRS by 1999, 1106)
2023 Nevada Revised Statutes › Chapter 370A - Manufacturers of Tobacco Products › NRS 370A.050 - "Cigarette" defined.

"Cigarette" means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains:
1. Any roll of tobacco wrapped in paper or in any other substance not containing tobacco;
2. Tobacco, in any form, that is functional in the product, which because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarette; or
3. Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarette described in subsection 1.
The term includes "roll-your-own" tobacco, that is, any tobacco which because of its appearance, type, packaging or labeling is suitable for use and likely to be offered to or purchased by consumers as tobacco for making cigarettes. For the purposes of this section, 0.09 ounces of "roll-your-own" tobacco constitutes one individual cigarette.
(Added to NRS by 1999, 1106)
2023 Nevada Revised Statutes › Chapter 370A - Manufacturers of Tobacco Products › NRS 370A.060 - "Manufacturer of tobacco products" defined.

"Manufacturer of tobacco products" means an entity that, after May 24, 1999, directly, and not exclusively through an affiliate:
1. Manufactures cigarettes anywhere that such manufacturer intends to be sold in the United States, including cigarettes intended to be sold in the United States through an importer (except where such importer is an original participating manufacturer, as that term is defined in the Master Settlement Agreement, that will be responsible for the payments under the Master Settlement Agreement with respect to such cigarettes as a result of the provisions of subsection II(mm) of the Master Settlement Agreement and that pays the taxes specified in subsection II(z) of the Master Settlement Agreement, and provided that the manufacturer of such cigarettes does not market or advertise such cigarettes in the United States);
2. Is the first purchaser anywhere for resale in the United States of cigarettes manufactured anywhere that the manufacturer does not intend to be sold in the United States; or
3. Becomes a successor of an entity described in subsection 1 or 2.
The term does not include an affiliate of a manufacturer of tobacco products unless the affiliate itself is an entity described in subsection 1, 2 or 3.
(Added to NRS by 1999, 1107)
2023 Nevada Revised Statutes › Chapter 370A - Manufacturers of Tobacco Products › NRS 370A.090 - "Qualified escrow fund" defined.

"Qualified escrow fund" means an escrow arrangement with a federally or state-chartered financial institution, that has no affiliation with any manufacturer of tobacco products and has assets of at least $1 billion where the arrangement requires the financial institution to hold the principal of the amount deposited in escrow for the benefit of releasing parties and prohibits the manufacturer of tobacco products which deposits the money from using, having access to or directing the use of the principal of the amount deposited except as permitted under NRS 370A.150.
(Added to NRS by 1999, 1107)
2023 Nevada Revised Statutes › Chapter 370A - Manufacturers of Tobacco Products › NRS 370A.120 - "Units sold" defined.

"Units sold" means, with respect to a particular manufacturer of tobacco products for a particular year, the number of individual cigarettes sold in this state, including, without limitation, any cigarettes sold on any qualified tribal land within the State, by the manufacturer directly or through a distributor, retailer or similar intermediary or intermediaries during that year, for which the State has the authority under federal law to impose excise or a similar tax or to collect escrow deposits. The term does not include any cigarettes sold:
1. On a federal installation in a transaction that is exempt from state taxation under federal law; or
2. On the qualified tribal land of an Indian tribe to a consumer who is an adult enrolled member of that tribe in a transaction that is exempt from state taxation under federal law.
(Added to NRS by 1999, 1107; A 2013, 2666)
2023 Nevada Revised Statutes › Chapter 370A - Manufacturers of Tobacco Products › NRS 370A.130 - Adoption of regulations to ascertain amount of excise tax collected from each manufacturer.

The Department of Taxation shall adopt such regulations as are necessary to ascertain the amount of excise tax collected by the State on the cigarettes of each manufacturer of tobacco products for each year.
(Added to NRS by 1999, 1107)
2023 Nevada Revised Statutes › Chapter 370A - Manufacturers of Tobacco Products › NRS 370A.140 - Participation in Master Settlement Agreement or deposits into qualified escrow fund required.

A manufacturer of tobacco products that sells cigarettes to consumers in this state, directly or through a distributor, retailer or similar intermediary or intermediaries, after May 24, 1999, shall do one of the following:
1. Become a participating manufacturer and generally perform its financial obligations under the Master Settlement Agreement; or
2. Deposit into a qualified escrow fund, on or before April 15 of the year following the year in question, the following amounts as such amounts are adjusted for inflation:
(a) For the year 1999, $0.0094241 for each unit sold after May 24, 1999;
(b) For the year 2000, $0.0104712 for each unit sold;
(c) For each of the years 2001 and 2002, $0.0136125 for each unit sold;
(d) For each of the years 2003 through 2006, $0.0167539 for each unit sold; and
(e) For each of the year 2007 and each year thereafter, $0.0188482 for each unit sold.
(Added to NRS by 1999, 1108)
2023 Nevada Revised Statutes › Chapter 370A - Manufacturers of Tobacco Products › NRS 370A.153 - Assignment of money deposited into escrow; use of money assigned to this State.

1. Notwithstanding the provisions of NRS 370A.150, a manufacturer that elects to deposit money into a qualified escrow fund pursuant to NRS 370A.140 may assign to the State the interest of the manufacturer in any money in the qualified escrow fund.
2. An assignment executed pursuant to subsection 1 is permanent, irrevocable and applies to all money in the qualified escrow fund, including all money deposited into the qualified escrow fund before the manufacturer executes the assignment, all money deposited into the qualified escrow fund after the manufacturer executes the assignment and any interest or other appreciation earned on any money in the qualified escrow fund.
3. The parties to a qualified escrow agreement may amend the agreement for the purposes of executing an assignment pursuant to subsection 1.
4. An assignment executed pursuant to subsection 1 must be in writing and be signed by the assignee and the assignor or by an authorized agent or representative of the assignor. An assignment in writing which is duly executed becomes enforceable after a copy of the assignment is delivered to the Attorney General and the financial institution where the qualified escrow fund is maintained.
5. Notwithstanding the provisions of NRS 370A.150, money assigned to the State pursuant to an assignment executed pursuant to subsection 1:
(a) Must be deposited in the State General Fund; and
(b) Must be credited on a dollar-for-dollar basis against any judgment or settlement described in NRS 370A.150 which may be obtained against the manufacturer who executes the assignment.
6. Nothing in this section operates to relieve a manufacturer from any obligation or duty imposed pursuant to this chapter or chapter 370 of NRS.
(Added to NRS by 2013, 2664; A 2017, 1006)
2023 Nevada Revised Statutes › Chapter 370A - Manufacturers of Tobacco Products › NRS 370A.160 - Compliance by manufacturer: Annual certification; enforcement; penalties for violations.

1. A manufacturer of tobacco products that elects to deposit money into escrow pursuant to subsection 2 of NRS 370A.140 shall annually certify to the Attorney General that it is in compliance with that subsection and with NRS 370A.150. If the Attorney General does not receive the annual certification, he or she shall mail a notice to the manufacturer. The Attorney General may maintain a civil action on behalf of this state against any manufacturer of tobacco products which fails to deposit into escrow the amount required by NRS 370A.140.
2. A manufacturer of tobacco products that fails in any year to place into escrow the money required under NRS 370A.140 shall:
(a) Be required within 15 days to place such money into escrow as shall bring it into compliance with NRS 370A.140. The court, upon a finding of a violation of subsection 2 of NRS 370A.140 or NRS 370A.150, may impose a civil penalty to be paid to the State General Fund in an amount not to exceed 5 percent of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed 100 percent of the original amount improperly withheld from escrow.
(b) In the case of a knowing violation, be required within 15 days to place such money into escrow as shall bring it into compliance with this section. The court, upon a finding of a knowing violation of subsection 2 of NRS 370A.140 or NRS 370A.150, may impose a civil penalty to be paid to the State General Fund in an amount not to exceed 15 percent of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed 300 percent of the original amount improperly withheld from escrow.
(c) In the case of a second knowing violation, shall be prohibited from selling cigarettes to consumers in this state, directly or through a distributor, retailer or similar intermediary, for a period to be fixed by the court not to exceed 2 years.
3. Each failure to make an annual deposit required by NRS 370A.140 constitutes a separate violation.
(Added to NRS by 1999, 1108)
2023 Nevada Revised Statutes › Chapter 370A - Manufacturers of Tobacco Products › NRS 370A.170 - Provisions void under certain circumstances.

Any provision of this chapter or chapter 370 of NRS, or any amendment thereto, that causes any provision of this chapter or chapter 370 of NRS to fail to operate as a qualifying statute pursuant to the Master Settlement Agreement is void.
(Added to NRS by 2013, 2664)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.020 - Definitions.

As used in this chapter, unless the context otherwise requires:
1. "Department" means the Department of Motor Vehicles.
2. "Vehicle" means any vehicle required to be registered pursuant to the provisions of chapter 482 or 706 of NRS, except mobile homes as defined in NRS 482.067.
(Added to NRS by 1963, 1118; A 1985, 1987; 2001, 2601)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.030 - Basic governmental services tax: Imposition.

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 is imposed in lieu of all taxes based on value and levied for state or local purpose on such vehicles.
(Added to NRS by 1963, 1119; A 2001, 289)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.040 - Basic governmental services tax: Annual amount.

1. Except as otherwise provided in subsections 2 and 3, the annual amount of the basic governmental services tax throughout the State is 4 cents on each $1 of valuation of the vehicle as determined by the Department.
2. A full trailer or semitrailer registered pursuant to subsection 3 of NRS 482.483 is subject to the basic governmental services tax in the nonrefundable amount of $86 each time such a full trailer or semitrailer is registered pursuant to subsection 3 of NRS 482.483.
3. The amount of the basic governmental services tax imposed on a moped registered pursuant to NRS 482.2155 is 4 cents on each $1 of valuation of the moped as determined by the Department at the time of registration.
(Added to NRS by 1963, 1119; A 1991, 39; 2001, 290; 2013, 2863; 2015, 1769)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 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.

1. A board of county commissioners of a county whose population is 100,000 or more but less than 700,000 may by ordinance, but not as in a case of emergency, impose a supplemental 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 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. 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.
3. Except as otherwise provided in subsection 4 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, respectively:
(1) Within the boundaries of the county;
(2) Within 1 mile outside the boundaries of the county if the board of county commissioners finds that such projects outside the boundaries of the county will facilitate transportation within the county; or
(3) Within 30 miles outside the boundaries of the county and the boundaries of this State, where those boundaries are coterminous, if:
(I) The projects consist of improvements to a highway which is located wholly or partially outside the boundaries of this State and which connects this State to an interstate highway; and
(II) The board of county commissioners finds that such projects will provide a significant economic benefit to 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.
4. The county may expend:
(a) Any proceeds of the supplemental governmental services tax authorized by this section, 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 any projects to be financed with the proceeds of the tax.
(b) Any proceeds of the supplemental governmental services tax authorized by this section to pay the operating costs of the county and any other costs to carry out the governmental functions of the county.
5. As used in this section, "based" has the meaning ascribed to it in NRS 482.011.
(Added to NRS by 2009, 2077; A 2011, 1224)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.047 - Supplemental governmental services tax: Use of proceeds for certain purposes related to construction of highway with limited access.

1. A county may use the proceeds of the tax imposed pursuant to NRS 371.043 or 371.045, or of bonds, notes or other obligations incurred to which the proceeds of those taxes are pledged to finance a project related to the construction of a highway with limited access, to:
(a) Purchase residential real property which shares a boundary with a highway with limited access or a project related to the construction of a highway with limited access, and which is adversely affected by the highway. Not more than 1 percent of the proceeds of the tax or of any bonds to which the proceeds of the tax are pledged may be used for this purpose.
(b) Pay for the cost of moving persons whose primary residences are condemned for a right-of-way for a highway with limited access and who qualify for such payments. The board of county commissioners shall, by ordinance, establish the qualifications for receiving payments for the cost of moving pursuant to this paragraph.
2. A county may, in accordance with NRS 244.265 to 244.296, inclusive, dispose of any residential real property purchased pursuant to this section, and may reserve and except easements, rights or interests related thereto, including, but not limited to:
(a) Abutter’s rights of light, view or air.
(b) Easements of access to and from abutting land.
(c) Covenants prohibiting the use of signs, structures or devices advertising activities not conducted, services not rendered or goods not produced or available on the real property.
3. Proceeds from the sale or lease of residential real property acquired pursuant to this section must be used for the purposes set forth in this section and in NRS 371.043 or 371.045, as applicable.
4. For the purposes of this section, residential real property is adversely affected by a highway with limited access if the construction or proposed use of the highway:
(a) Constitutes a taking of all or any part of the property, or interest therein;
(b) Lowers the value of the property; or
(c) Constitutes a nuisance.
5. As used in this section:
(a) "Highway with limited access" means a divided highway for through traffic with full control of access and with grade separations at intersections.
(b) "Primary residence" means a dwelling, whether owned or rented by the occupant, which is the sole principal place of residence of that occupant.
(c) "Residential real property" means a lot or parcel of not more than 1.5 acres upon which a single-family or multifamily dwelling is located.
(Added to NRS by 1995, 2745; A 1997, 496; 2001, 593; 2007, 2837; 2009, 2079; 2017, 1357; 2023, 1129)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.050 - Valuation of vehicles.

1. Except as otherwise provided in subsections 3 and 4, valuation of vehicles must be determined by the Department upon the basis of 35 percent of the manufacturer’s suggested retail price in Nevada excluding options and extras, as of the time the particular make and model for that year is first offered for sale in Nevada.
2. If the Department is unable to determine the manufacturer’s suggested retail price in Nevada with respect to any vehicle because the vehicle is specially constructed, or for any other reason, the Department shall determine the valuation upon the basis of 35 percent of the original retail price to the original purchaser of the vehicle as evidenced by such document or documents as the Department may require.
3. For each:
(a) Bus, truck, truck-tractor or combination of vehicles having a declared gross weight of 10,000 pounds or more; and
(b) Trailer or semitrailer having an unladen weight of 4,000 pounds or more,
the Department may use 85 percent of the original purchaser’s cost price in lieu of the manufacturer’s suggested retail price.
4. If the Department is unable to determine the original manufacturer’s suggested retail price in Nevada, or the original retail price to the purchaser, the Department may determine the original value of the vehicle on the basis of 50 cents per pound.
5. For motor carriers which register pursuant to the provisions of the Interstate Highway User Fee Apportionment Act, the Department may determine the original purchaser’s cost price of the vehicle on the basis of its declared gross weight in a manner which the Department finds appropriate and equitable.
(Added to NRS by 1963, 1119; A 1965, 978; 1977, 803; 1985, 1841; 1989, 1420)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.070 - Reduction for initial registration of certain vehicles after beginning of period of registration.

Except as otherwise provided in subsections 2 and 3 of NRS 371.040, upon the registration for the first time in this State after the beginning of the period of registration of a vehicle which is registered pursuant to the provisions of NRS 706.801 to 706.861, inclusive, or which has a declared gross weight in excess of 26,000 pounds, the amount of the governmental services tax must be reduced one-twelfth for each month which has elapsed since the beginning of the period of registration.
(Added to NRS by 1963, 1120; A 2001, 292; 2003, 3380; 2007, 56; 2013, 2865; 2015, 1770)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.080 - Reduction on cessation of exemption of certain vehicles because of change of ownership.

If any vehicle which is registered pursuant to the provisions of NRS 706.801 to 706.861, inclusive, or has a declared gross weight in excess of 26,000 pounds, and which is exempt from the governmental services tax pursuant to NRS 371.100 ceases to be exempt after the beginning of the period of registration by reason of a change of ownership, the amount of the tax must be reduced one-twelfth for each month which has elapsed since the beginning of that period of registration.
(Added to NRS by 1963, 1120; A 2001, 292; 2003, 3381; 2007, 56)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.085 - Proration of tax by interstate motor carrier.

Interstate motor carriers who register under the Interstate Highway User Fee Apportionment Act or NRS 482.482 may prorate their governmental services tax by the same percentages as those set out in subsection 2 of NRS 706.841 or NRS 706.861.
(Added to NRS by 1965, 978; A 1971, 722; 1987, 611; 2001, 292)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.090 - Computation of tax and penalty.

In computing any tax or penalty imposed by the provisions of this chapter, a fraction of $1 shall be disregarded, unless it exceeds 49 cents, in which case it shall be treated as $1. Computation of any penalty shall be made from the fee after the same has been computed as provided in this section.
(Added to NRS by 1963, 1120)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.100 - Exemption of certain governmental vehicles, emergency vehicles and vehicles operated with public money; exceptions.

1. The governmental services tax imposed by this chapter does not apply to:
(a) 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;
(b) Except for vehicles used for commercial purposes, vehicles owned by the governing body of an Indian reservation or Indian colony in this State if:
(1) The Indian tribe of the reservation or colony is recognized by federal law; and
(2) The governing body is located on the reservation or colony;
(c) 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 persons or persons with disabilities; or
(d) 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 governmental services tax by this section becomes immediately subject to that tax.
3. Except as otherwise provided in subsection 4, vehicles exempted from the 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 governmental services tax imposed by this chapter.
(Added to NRS by 1963, 1120; A 1965, 610; 1979, 931; 1983, 1945; 1995, 2411; 2001, 292; 2005, 6)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.101 - Exemption of vehicle registered by surviving spouse.

1. Vehicles registered by surviving spouses, not to exceed the amount of $1,000 determined valuation, are exempt from taxation, but the exemption must not be allowed to anyone but actual bona fide residents of this State, and must be filed in but one county in this State to the same family.
2. For the purpose of this section, vehicles in which the surviving spouse has any interest shall be deemed to belong entirely to that surviving spouse.
3. The person claiming the exemption shall file with the Department in the county where the exemption is claimed an affidavit declaring his or her residency and that the exemption has been claimed in no other county in this State for that year. The affidavit must be made before the county assessor or a notary public. After the filing of the original affidavit, the county assessor shall, except as otherwise provided in this subsection, 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. If so requested by the person claiming the exemption, the county assessor may provide the form to the person by electronic means in lieu of by mail.
4. A surviving spouse is not entitled to the exemption provided by this section in any fiscal year beginning after any remarriage, even if the remarriage is later annulled.
5. Beginning with the 2005-2006 Fiscal Year, the monetary amount in subsection 1 must be adjusted for each fiscal year by adding to each amount the product of the amount multiplied by the percentage increase in the Consumer Price Index (All Items) from December 2003 to the December preceding the fiscal year for which the adjustment is calculated.
(Added to NRS by 1977, 1489; A 1989, 716; 1999, 2775; 2001, 1557; 2003, 2773; 2011, 3526)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.102 - Exemption of vehicle registered by person who is blind.

1. Vehicles registered by a person who is blind, not to exceed the amount of $3,000 determined valuation, are exempt from taxation, but the exemption must not be allowed to anyone but bona fide residents of this State, and must be filed in but one county in this State on account of that person.
2. The person claiming the exemption must file with the county assessor of the county where the exemption is claimed an affidavit declaring that the person is an actual bona fide resident of the State of Nevada, that he or she is a person who is blind and that the exemption is claimed in no other county in this State. The affidavit must be made before the county assessor or a notary public. After the filing of the original affidavit, the county assessor shall, except as otherwise provided in this subsection, 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. If so requested by the person claiming the exemption, the county assessor may provide the form to the person by electronic means in accordance with the provisions of chapter 719 of NRS.
3. Upon first claiming the exemption in a county, the claimant shall furnish to the county assessor a certificate of a physician licensed under the laws of this State setting forth that the physician has examined the claimant and has found him or her to be a person who is blind.
4. Beginning with the 2005-2006 Fiscal Year, the monetary amount in subsection 1 must be adjusted for each fiscal year by adding to each amount the product of the amount multiplied by the percentage increase in the Consumer Price Index (All Items) from December 2003 to the December preceding the fiscal year for which the adjustment is calculated.
5. As used in this section, "person who is blind" includes any person whose visual acuity with correcting lenses does not exceed 20/200 in the better eye, or whose vision in the better eye is restricted to a field which subtends an angle of not greater than 20 degrees.
(Added to NRS by 1977, 1489; A 1989, 717; 1995, 1088; 1999, 2775; 2003, 2774; 2011, 3527)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.1035 - Waiver of veteran’s exemption; designation of any amount of exemption for credit to Gift Account for the Veterans Home in Southern Nevada or Gift Account for the Veterans Home in Northern Nevada.

1. Any person who qualifies for an exemption pursuant to NRS 371.103 or 371.104 may, in lieu of claiming the exemption:
(a) Pay to the Department all or any portion of the amount by which the tax would be reduced if the person claimed the exemption; and
(b) Direct the Department to deposit that amount for credit to the Gift Account for the Veterans Home in Southern Nevada or the Gift Account for the Veterans Home in Northern Nevada established pursuant to NRS 417.145.
2. Any person who wishes to waive his or her exemption pursuant to this section shall designate the amount to be credited to a Gift Account on a form provided by the Department.
3. The Department shall deposit any money received pursuant to this section with the State Treasurer for credit to the Gift Account for the Veterans Home in Southern Nevada or the Gift Account for the Veterans Home in Northern Nevada established pursuant to NRS 417.145. The State Treasurer shall not accept more than a total of $2,000,000 for credit to a Gift Account pursuant to this section and NRS 361.0905 during any fiscal year.
(Added to NRS by 1995, 2297; A 2001, 1531, 1532; 2003, 2777; 2013, 2515)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.105 - Time for claiming exemption and making designation; limitation on total exemption per fiscal year.

Claims pursuant to NRS 371.101, 371.102, 371.103 or 371.104 for tax exemption on the governmental services tax and designations of any amount to be credited to the Gift Account for the Veterans Home in Southern Nevada or the Gift Account for the Veterans Home in Northern Nevada 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 the taxpayer is entitled during any fiscal year.
(Added to NRS by 1977, 1491; A 1995, 2299; 2001, 293; 2003, 2780; 2013, 2517)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.106 - Owner to notify Department of cessation of exemption; penalty.

1. Whenever any vehicle ceases to be exempt from taxation under NRS 371.101, 371.102, 371.103 or 371.104 because the owner no longer meets the requirements for the exemption provided in those sections, its owner shall immediately notify the Department of the fact.
2. If a person fails to notify the Department as required by subsection 1 and as a result of such failure is allowed a tax exemption to which he or she is not entitled, there shall be added to and collected with the tax otherwise due a penalty equal to double the amount of the tax. If the person’s failure is fraudulent and results in his or her receiving a tax exemption to which he or she is not entitled, the person is also guilty of a gross misdemeanor.
(Added to NRS by 1977, 1491)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.107 - Duties of county assessor in county whose population is 55,000 or more.

The county assessor of each county whose population is 55,000 or more is designated as an agent to assist the Department in administering the exemptions provided in this chapter, and shall, after establishing the validity of an application for an exemption, issue a certificate for use by the Department to allow a claimant the appropriate exemption on his or her vehicle.
(Added to NRS by 1977, 1491; A 1979, 541; 1981, 244; 1989, 1922; 2001, 1986; 2011, 1226)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.110 - Due date.

Except as otherwise provided in NRS 482.482, the 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.
(Added to NRS by 1963, 1120; A 1989, 1420; 2001, 294)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 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.

The county assessor of each county whose population is less than 55,000 is designated as agent to assist in the collection of the tax required to be levied under this chapter. The county assessor of each county is designated as agent to assist the Department in administering the exemptions provided in this chapter.
(Added to NRS by 1977, 1491; A 1979, 541; 1981, 244; 1989, 1922; 2001, 1986; 2011, 1226)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › 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.
(Added to NRS by 1963, 1120; A 1969, 491; 1981, 666; 1987, 1148; 1989, 1420; 2001, 294; 2011, 297)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.150 - Collection of current tax; circumstances precluding imposition of penalty.

Upon receipt of an application for renewal of registration and an affidavit of nonoperation, the Department shall collect the tax for the current registration year. No penalty shall be imposed if the Department receives the application and affidavit within 30 days after the date of the first operation of the vehicle during the current registration year.
(Added to NRS by 1963, 1120)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.160 - Effect of failure of bank to pay check in payment of tax or penalty on first presentation.

If a check in payment of a tax or penalty is not paid by the bank on which it is drawn on its first presentation, the person tendering the check remains liable for the tax, or tax and penalty, as if the person had not tendered the check. The Department may redeposit a check in payment of a tax, or tax and penalty, a second time without assessing additional penalties.
(Added to NRS by 1963, 1120)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.170 - Exemption from penalty when vehicle repossessed; conditions.

No penalty may be assessed for the delinquent payment of a governmental services tax if:
1. 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 after taking possession; and
3. A transfer of registration to a new owner is applied for during that time.
(Added to NRS by 1963, 1121; A 2001, 294)