reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 706 - Motor Carriers › UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES › Accounts › Section 706.401973 - Account for accrued taxes and licenses

Current through June 11, 2024
1. The account for
				accrued taxes and licenses must be credited with the amount of taxes accrued
				during the accounting period, other than payroll taxes and federal income taxes
				that must be credited appropriately to the account for payroll taxes withheld
				and accrued described in NAC 706.401972 or the account for accrued federal
				income taxes described in NAC 706.401977. Corresponding debits must be
				appropriately made to the account for licenses and taxes described in
				subsection 10 of NAC 706.401982 or the account for general taxes described in
				NAC 706.401986. Credits included in the account for accrued taxes and licenses
				may be based on estimates, and, as the facts become known, the amount of the
				periodic credits must be adjusted as necessary to include the applicable taxes
				as nearly as can be determined in each year.
2. If accruals for taxes are found to be
				insufficient or excessive, corrections must be made through current tax
				accruals. Accruals for taxes must be based upon the net amounts payable after
				credit for any discounts and must not include any amounts for interest on the
				deficiencies or refunds. Interest received on refunds must be credited to the
				account for interest earned described in subsection 1 of NAC 706.401993, and
				interest paid on deficiencies must be charged to the account for interest
				expense described in subsection 1 of NAC 706.401994. Penalties must be charged
				to the account for miscellaneous other expenses described in subsection 4 of
				NAC 706.401994.
3. Records
				supporting the entries to this account must be kept to show, for each class of
				taxes included, the amount accrued, the basis for the accrual, the accounts
				charged and the amount of tax paid.
Added to NAC by
				  Transportation Serv. Auth. by R040-02, eff.
				  9-20-2002
NRS
					 706.167,
					 706.171
Nevada Administrative Code › Chapter 706 - Motor Carriers › UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES › Accounts › Section 706.401974 - Account for accrued interest

Current through June 11, 2024
The account for accrued interest must include the amount of
				  interest accrued but not due on all liabilities of the company, other than
				  interest added to the principal of the debt on which incurred. The account for
				  accrued interest must include, without limitation, interest incurred on
				  contracts payable. Supporting records must be maintained to show the amount of
				  interest accrued on each obligation.
Added to NAC by
				  Transportation Serv. Auth. by R040-02, eff.
				  9-20-2002
NRS
					 706.167,
					 706.171
Nevada Administrative Code › Chapter 706 - Motor Carriers › UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES › Accounts › Section 706.401975 - Account for other current liabilities

Current through June 11, 2024
The account for other current liabilities must include the
				  balances in all open accounts representing current liabilities that are not
				  specifically provided for in the accounts described in NAC 706.401969 to
				  706.401974, inclusive. Items that must be included in the account for other
				  current liabilities, include, without limitation, unpaid matured interest and
				  interest on unpaid, matured long-term debts. Records supporting the entries to
				  this account must be made with sufficient description and detail to allow ready
				  identification, analysis and verification of all relevant facts.
Added to NAC by
				  Transportation Serv. Auth. by R040-02, eff.
				  9-20-2002
NRS
					 706.167,
					 706.171
Nevada Administrative Code › Chapter 706 - Motor Carriers › UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES › Accounts › Section 706.401976 - Accounts for deferred credits, dividends payable and mortgage payable

Current through June 11, 2024
1. The account for deferred credits must
				include advance billings and receipts and other deferred credit items not
				provided for elsewhere in the uniform system of accounts for limousine
				operations, including, without limitation, amounts that cannot be entirely
				cleared or disposed of until additional information has been received. Records
				supporting the entries to the account must be made with sufficient detail and
				description to allow ready identification, analysis and verification of all
				relevant facts.
2. The account for
				dividends payable must include the amount of all dividends that have been
				declared but not paid. Dividends must be credited to this account when they
				become a liability.
3. The current
				portion of the account for mortgage payable must include the portion of any
				mortgage payments, including interest, that becomes due and is unpaid within 1
				year after the reporting date.
Added to NAC by
				  Transportation Serv. Auth. by R040-02, eff.
				  9-20-2002
NRS
					 706.167,
					 706.171
Nevada Administrative Code › Chapter 706 - Motor Carriers › UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES › Accounts › Section 706.401977 - Account for accrued federal income taxes

Current through June 11, 2024
1. The account
				for accrued federal income taxes must include the amount of federal income
				taxes accrued during the accounting period. Concurrent charges for tax accruals
				must be made to the account for federal income taxes on earnings described in
				subsection 2 of NAC 706.401995. As the exact amount of taxes becomes known, the
				current tax accruals must be adjusted accordingly. Payments of income taxes
				must be charged to the account for accrued federal income taxes so that it may
				reflect as accurately as possible the actual taxes payable.
2. Accruals for federal income taxes must not
				include any amounts for interest or penalties on tax deficiencies, payments or
				refunds. Interest received on refunds must be credited to the account for
				interest earned described in subsection 1 of NAC 706.401993, and interest paid
				on deficiencies must be charged to the account for interest expense described
				in subsection 1 of NAC 706.401994. Penalties must be charged to the account for
				miscellaneous other expenses described in subsection 4 of NAC
				706.401994.
3. Each entry credited
				to the account must be supported by work papers or records showing in detail
				how the income tax liability was determined and the necessary
				accruals.
4. As used in this
				section, "actual taxes payable" means the amount of tax calculated for the
				purposes of federal income tax. The term includes those expenses or deductions
				not allowable as operating revenue deductions for regulatory purposes but
				allowed or allowable as deductions for the purposes of federal income tax taken
				by the company, as elected by the company or as required by law, in computing
				the income tax of the company, including, without limitation, by accelerated
				depreciation, additional first-year depreciation, interest expense, donations,
				nonrecurring or extraordinary charges, investment credit and other similar
				items.
Added to NAC by
				  Transportation Serv. Auth. by R040-02, eff.
				  9-20-2002
NRS
					 706.167,
					 706.171
Nevada Administrative Code › Chapter 706 - Motor Carriers › UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES › Accounts › Section 706.401978 - Accounts for long-term liabilities

Current through June 11, 2024
1. The account for
				total long-term notes payable must include:
(a) The face value of each note which, by the
				terms of its creation, matures more than 1 year after the date of issue or
				assumption; and
(b) The face value
				of notes payable to associated companies that are not subject to current
				settlement.
Nevada Administrative Code › Chapter 706 - Motor Carriers › UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES › Accounts › Section 706.401979 - Incorporated companies: Net worth

Current through June 11, 2024
If a company is an incorporated company, the company shall
				  keep the following accounts as a record of its net worth:
1. An account for common stock.
2. An account for preferred stock, which must
				include for each class of capital stock actually issued the par value of the
				stock or, if the stock is issued without par value, the stated value of the
				stock if it has a stated value, or the cash value of the consideration received
				for the stock if it does not have a stated value, including the par or stated
				value of such capital stock in the account for reacquired, treasury, capital
				stock described in subsection 6. If the actual cash value of the consideration
				received is not the same as the par or stated value of any stock having a par
				or stated value, the difference must be credited or debited, as appropriate, to
				the premium or discount account for the particular class and series of stock.
				If capital stock is retired, the appropriate accounts must be charged with the
				amount at which the stock is carried. A separate ledger account with a
				descriptive title must be maintained for each class and series of stock. The
				supporting records must show the shares nominally issued, actually issued, and
				nominally outstanding.
3. The
				account for other paid-in capital, which must include the balance of all other
				credits for paid-in capital not otherwise included in the capital stock
				accounts. The account must be kept to show the source of the credits included
				for each class and series of stock issued. The items in the account must
				indicate:
(a) Premiums received on original
				issues of capital stock. Premiums received on capital stock must not be set off
				against expenses. A premium received on an issue of a certain class or series
				of stock must not be set off against the expenses from another issue of the
				same class or series.
(b) Donations
				received from stockholders consisting of capital stock or reduction of debt of
				the company and the cash value of other assets received as a
				donation.
(c) Reduction in the par
				or stated value of capital stock.
(d) Gain on resale or cancellation of
				reacquired capital stock.
(e)
				Miscellaneous paid-in capital.
Nevada Administrative Code › Chapter 706 - Motor Carriers › UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES › Accounts › Section 706.401981 - Accounts for operating revenue

Current through June 11, 2024
1. The account for
				limousine fares must include all revenues derived from the transportation of
				passengers, their luggage and packages.
2. The account for sundry operating revenues
				must:
(a) Include revenues derived from
				limousine operations that are not included in the account for limousine
				fares.
(b) Include all other
				revenue not provided for elsewhere in the uniform system of accounts for
				limousine operations, if the costs or expenses associated with the earning of
				the revenue are not or cannot be separately classified or accounted
				for.
(c) Be maintained with
				sufficient detail and description to allow ready identification, analysis and
				verification of all relevant facts.
Nevada Administrative Code › Chapter 706 - Motor Carriers › UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES › Accounts › Section 706.401984 - Accounts for shop and garage expense

Current through June 11, 2024
The following accounts must be used by each company
				  maintaining a shop or facilities for the repair and maintenance of company
				  limousines:
1. The account for
				supervisors' salaries for shop and garage, which must include the salaries
				incurred in the supervision and direction of shop and garage
				activities.
2. The account for
				wages for shop and garage, which must include the salaries and wages of shop
				and garage employees for the repair of company limousines and facilities,
				except for the salaries and wages of shop and garage supervisors that must be
				included in the account for supervisors' salaries for shop and
				garage.
3. The account for vacation
				pay for shop and garage, which must include all vacation pay paid to all shop
				and garage personnel, including supervisors and other persons who are not
				supervisors.
4. The account for
				payroll taxes for shop and garage, which must include all payroll taxes of all
				shop and garage personnel, including supervisors and other persons who are not
				supervisors. The account must include, without limitation, payments made
				pursuant to the Federal Insurance Contributions Act and the Federal
				Unemployment Tax Act, unemployment compensation paid pursuant to chapter 612 of
				NRS and costs of workers' compensation insurance.
5. The account for payroll benefits for shop
				and garage, which must include all costs incurred by the company for welfare
				and pension benefits for all shop and garage employees.
6. The account for contract services for shop
				and garage, which must include all costs incurred as a result of utilizing
				outside labor.
7. The account for
				depreciation for shop and garage equipment, which must include:
(a) The depreciation applicable to all shop
				and garage equipment included in the account for shop and garage equipment
				described in NAC 706.401959; and
(b) The depreciation applicable to the
				account for other automotive equipment described in NAC 706.401962 for cars
				that are used exclusively in connection with shop work.
Nevada Administrative Code › Chapter 706 - Motor Carriers › UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES › Accounts › Section 706.401985 - Accounts for general and administrative expense: Salaries; vacation pay; payroll taxes; benefits

Current through June 11, 2024
1. The account for
				management salaries must include all compensation, salaries, bonuses and other
				consideration paid or payable to officers, managers, partners or proprietors.
				The account must not include compensation properly included in an account of
				any other functional division.
2.
				The account for office salaries must include all salaries and payroll costs of
				office personnel that are incurred but are not properly chargeable to any other
				operating functional division.
3.
				The account for general and administrative vacation pay must include all
				vacation pay paid to persons whose salaries are charged to an account described
				in subsection 1 or 2.
4. The
				account for general and administrative payroll taxes must include all payroll
				taxes of persons whose salaries or vacation pay are charged to an account
				described in subsection 1, 2 or 3, including, without limitation, payments made
				pursuant to the Federal Insurance Contributions Act and the Federal
				Unemployment Tax Act, unemployment compensation paid pursuant to chapter 612 of
				NRS and costs of workers' compensation insurance.
5. The account for general and administrative
				payroll benefits must include all costs incurred by the company for welfare and
				pension benefits of employees whose salaries are charged to this functional
				division.
Added to NAC by
				  Transportation Serv. Auth. by R040-02, eff.
				  9-20-2002
NRS
					 706.167,
					 706.171
Nevada Administrative Code › Chapter 706 - Motor Carriers › UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES › Accounts › Section 706.401986 - Accounts for general and administrative expense: General taxes

Current through June 11, 2024
1. The account for general taxes must include
				the costs of all taxes, permits or licenses incurred on or for property owned
				by the company and devoted to the limousine operations of the
				company.
2. The account must not
				include:
(a) Payroll taxes, federal income
				taxes and other taxes and charges included in the account for licenses and
				taxes described in subsection 10 of NAC 706.401982; or
(b) Taxes incurred on leased property under
				the terms of the lease. Such taxes must be included in the appropriate
				subaccount under the account for rent described in subsection 1 of NAC
				706.401988.
Nevada Administrative Code › Chapter 706 - Motor Carriers › UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES › Accounts › Section 706.401987 - Accounts for general and administrative expense: Amortization; depreciation; insurance; bad debts

Current through June 11, 2024
1. The account for
				amortization of leasehold improvements must include the amount of amortization
				applicable to all assets included in the account for leasehold improvements
				described in NAC 706.401958.
2. The
				account for furniture and office equipment depreciation must include all
				depreciation expenses applicable to the account for furniture and office
				equipment described in NAC 706.40196.
3. The account for buildings and office
				depreciation must include all depreciation applicable to the buildings account
				described in NAC 706.401957 not previously charged to any other functional
				division.
4. The general account
				for insurance must include all costs incurred for insurance, other than those
				costs included in the account for insurance for limousines described in
				subsection 9 of NAC 706.401982 or in the insurance account for shop and garage
				described in subsection 9 of NAC 706.401984.
5. The account for bad debt expenses must be
				charged with amounts sufficient to provide for losses from uncollected
				operating revenues recorded in the account for trade accounts receivable
				described in NAC 706.401946.
Added to NAC by
				  Transportation Serv. Auth. by R040-02, eff.
				  9-20-2002
NRS
					 706.167,
					 706.171
Nevada Administrative Code › Chapter 706 - Motor Carriers › UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES › Accounts › Section 706.401988 - Accounts for general and administrative expense: Rentals; repairs and maintenance

Current through June 11, 2024
1. The account for
				rent must include:
(a) All costs incurred by
				the company in the rental or leasing of buildings, offices and other property
				devoted to the limousine operations of the company.
(b) Taxes on leased property where the lessee
				is liable for the taxes under the terms of the lease. Such taxes must not be
				included in the account for general taxes described in NAC
				706.401986.
Nevada Administrative Code › Chapter 706 - Motor Carriers › UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES › Accounts › Section 706.401989 - Accounts for general and administrative expense: Advertising; contract services

Current through June 11, 2024
1. The advertising
				account must include the cost of labor, materials used and expenses incurred in
				any advertising not included in the account for advertising and promotion
				described in subsection 5 of NAC 706.401983.
2. The account for outside services:
(a) Must include the fees and other costs of
				professional consultants and others incurred by the company for general
				services in its limousine operations that are not applicable to a particular
				operating function or to any other account provided in this section.
(b) Must include the pay and expenses of
				persons engaged for a special or temporary administrative or general purpose in
				circumstances where the person so engaged is not an employee of the
				company.
(c) Must not include the
				costs of such services as may be employed by the company in connection with
				formal cases before the regulatory authority. Such costs must be included in
				the account for regulatory expenses described in NAC 706.40199.
(d) Must include subaccounts for each class
				of costs, including, without limitation, accounting and legal costs, containing
				sufficient detail and description to allow ready identification, analysis and
				verification of entries made in each subaccount.
Nevada Administrative Code › Chapter 706 - Motor Carriers › UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES › Accounts › Section 706.40199 - Accounts for general and administrative expense: Regulatory expenses

Current through June 11, 2024
The account for regulatory expenses must include:
1. All expenses, except for the pay of
				regular employees engaged in such work, properly included in company operating
				expenses incurred by the company in connection with formal cases before the
				Authority or other regulatory bodies, or in cases in which any regulatory body
				is a party.
2. The amortized
				portion of such expenses as have been approved or directed by the Authority as
				being applicable for more than 1 year, originally charged to the account for
				deferred charges described in subsection 2 of NAC 706.401966.
Added to NAC by
				  Transportation Serv. Auth. by R040-02, eff.
				  9-20-2002
NRS
					 706.167,
					 706.171
Nevada Administrative Code › Chapter 706 - Motor Carriers › UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES › Accounts › Section 706.401991 - Accounts for general and administrative expense: Transferred internal costs

Current through June 11, 2024
The account for transferred internal costs must include
				  internal costs transferred from the other functional divisions to general and
				  administrative expenses. Costs transferred to the account must be either actual
				  or on a percentage basis if the percentage is arrived at through periodic
				  special studies. The use of arbitrary percentages or amounts transferred to the
				  account is prohibited.
Added to NAC by
				  Transportation Serv. Auth. by R040-02, eff.
				  9-20-2002
NRS
					 706.167,
					 706.171
Nevada Administrative Code › Chapter 706 - Motor Carriers › UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES › Accounts › Section 706.401992 - Accounts for general and administrative expense: Office, telephone, travel, utility and miscellaneous expenses

Current through June 11, 2024
1. The account for
				office expenses must include all costs for office supplies and miscellaneous
				office expenses incurred in connection with the limousine operations of the
				company, including, without limitation:
(a)
				Bank service charges.
(b) Cash
				shortages.
(c) The costs of books,
				periodicals, bulletins and subscriptions to newspapers, newsletters and tax
				services.
(d) Membership fees and
				dues in trade, technical and professional associations.
(e) The costs of office supplies and
				expenses, postage, printing and stationery.
(f) The costs of individual items of office
				equipment used by general departments that have a short useful life or a value
				of not more than $5,000.
Nevada Administrative Code › Chapter 706 - Motor Carriers › UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES › Accounts › Section 706.401993 - Accounts for other nonoperating income

Current through June 11, 2024
1. The account
				for interest earned must include all money earned from savings accounts,
				interest-bearing loans and notes receivable.
2. The account for discounts earned:
(a) Must include all discounts earned as a
				result of timely, early or advance payments of bills.
(b) Must not include discounts obtained by
				quantity purchases or from a reduction of the manufacturer's list price. Such
				discounts are considered trade discounts that must be used as a reduction of
				original costs.
Nevada Administrative Code › Chapter 706 - Motor Carriers › UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES › Accounts › Section 706.401994 - Accounts for other nonoperating expenses

Current through June 11, 2024
1. The
				account for interest expense must include all expenses for interest paid or
				accrued on short-term or long-term loans or notes payable.
2. The account for loss on sale of assets,
				other than automotive equipment, must reflect any losses incurred from the sale
				of any equipment, other than automobiles, or improvements at a price below book
				value.
3. The account for loss on
				investments must reflect any income from the sale or other disposition of an
				investment carried on the books of the limousine company as an asset.
4. The account for miscellaneous other
				expenses must include any expenses not otherwise provided for in the uniform
				system of accounts for limousine operations.
Added to NAC by
				  Transportation Serv. Auth. by R040-02, eff.
				  9-20-2002
NRS
					 706.167,
					 706.171
Nevada Administrative Code › Chapter 706 - Motor Carriers › UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES › Accounts › Section 706.401995 - Income statement accounts

Current through June 11, 2024
1. The account for
				net income before federal taxes must be an income statement account that
				reflects the difference between the sum of all income accounts and the sum of
				all expenses, before arriving at a figure for federal income taxes.
2. The account for federal income taxes on
				earnings must include the amount of federal income tax expense incurred by the
				company during the accounting period. Concurrent credits for tax accruals must
				be made to the account for accrued federal income taxes described in NAC
				706.401977. As the exact amount of taxes becomes known, the current tax expense
				must be adjusted accordingly so that this account includes, in each year, the
				applicable taxes.
3. The account
				for net income after federal taxes must be an income account that reflects the
				net earnings after giving effect to federal taxes.
4. The dividends account must include the
				amount of dividends paid or declared by the company during the calendar year.
				The account for dividends payable described in subsection 2 of NAC 706.401976
				must be set up as a liability whenever such dividends are declared.
Added to NAC by
				  Transportation Serv. Auth. by R040-02, eff.
				  9-20-2002
NRS
					 706.167,
					 706.171
Nevada Administrative Code › Chapter 706 - Motor Carriers › TOW CARS › Section 706.402 - Definitions

Current through June 11, 2024
As used in NAC 706.402 to 706.442, inclusive, unless the
				context otherwise requires, the words and terms defined in NAC 706.4021 to
				706.4026, inclusive, have the meanings ascribed to them in those
				sections.
Added to NAC by Pub.
				Service Comm'n, eff. 9-1-87; A 9-16-92; A by Transportation Serv. Auth. by
				R071-98, 10-28-98; R080-00, 7-26-2000; R040-02, 9-20-2002; R091-05, 12-29-2005;
				A by Nev. Transportation Auth. by R075-08,
				9-18-2008
NRS
				  706.171
Nevada Administrative Code › Chapter 706 - Motor Carriers › TOW CARS › Section 706.4021 - Authority" defined

Current through June 11, 2024
" "Authority" means the Nevada Transportation Authority created
				pursuant to
				NRS
				706.1511.
Added to NAC by
				Transportation Serv. Auth. by R080-00, eff. 7-26-2000-Substituted in revision
				for NAC 706.4028
NRS
				  706.171
Nevada Administrative Code › Chapter 706 - Motor Carriers › TOW CARS › Section 706.4022 - Nonconsensual tow" defined

Current through June 11, 2024
" "Nonconsensual tow" means the towing of a vehicle by a tow
				car without the prior consent of the owner or operator of that vehicle.
Added to NAC by
				Transportation Serv. Auth. by R080-00, eff.
				7-26-2000
NRS
				  706.171
Nevada Administrative Code › Chapter 706 - Motor Carriers › TOW CARS › Section 706.4024 - Operator of a tow car" defined

Current through June 11, 2024
" "Operator of a tow car" means the owner, manager, employee or
				agent of a company operating a tow car that holds a certificate of public
				convenience and necessity issued by the Authority.
Added to NAC by
				Transportation Serv. Auth. by R080-00, eff.
				7-26-2000
NRS
				  706.171
Nevada Administrative Code › Chapter 706 - Motor Carriers › TOW CARS › Section 706.4025 - "Residential complex" defined

Current through June 11, 2024
"Residential complex" has the meaning ascribed to it in
				subsection 6 of
				NRS
				706.4477.
Added to NAC by Nev.
				Transportation Auth. by R091-18, eff. 12-19-2018
NRS
				  706.171,
				  706.4477
Nevada Administrative Code › Chapter 706 - Motor Carriers › TOW CARS › Section 706.4026 - Tow at the request of a law enforcement agency" defined

Current through June 11, 2024
" "Tow at the request of a law enforcement agency" means the
				towing of a vehicle that is:
1.
			 Impounded after an arrest;
2.
			 Impounded after a traffic accident;
3. Impounded because the vehicle has been
			 abandoned; or
4. A nonconsensual
			 tow requested by a law enforcement agency.
Added to NAC by
				Transportation Serv. Auth. by R080-00, eff. 7-26-2000; A by R040-02,
				9-20-2002
NRS
				  706.171
Nevada Administrative Code › Chapter 706 - Motor Carriers › TOW CARS › Section 706.404 - Annual fee for operation of tow car

Current through June 11, 2024
The annual fee charged by the Authority pursuant to NRS
				NRS
				706.451 will be $36 for each tow car
				operated.
Added to NAC by Pub.
				Service Comm'n, eff. 12-16-91; A by Transportation Serv. Auth. by R071-98,
				10-28-98
NRS
				  706.171,
				  706.451
Nevada Administrative Code › Chapter 706 - Motor Carriers › TOW CARS › Section 706.405 - Plate for tow car

Current through June 11, 2024
1. A plate for a
			 tow car will be issued for each tow car in service.
2. The plate for a tow car must be placed
			 next to the State of Nevada license plate on the tow car.
3. The plate for a tow car must be returned
			 to the Authority if the vehicle has been sold or is out of service for more
			 than 60 days.
Added to NAC by
				Transportation Serv. Auth. by R040-02, eff.
				9-20-2002
NRS
				  706.171
Nevada Administrative Code › Chapter 706 - Motor Carriers › TOW CARS › Section 706.406 - Categories of tariffs

Current through June 11, 2024
Tariffs for tow cars filed with the Authority will be divided
				into the following categories:
1.
			 CATEGORY A: Towing or removing a vehicle at the request of a law enforcement
			 agency which requires the use of a tow car with an unladen weight of 15,000
			 pounds or less.
2. CATEGORY B:
			 Towing or removing a vehicle at the request of a law enforcement agency which
			 requires the use of a tow car with an unladen weight of more than 15,000
			 pounds.
3. CATEGORY C: Towing or
			 removing a vehicle at the request of a person other than a law enforcement
			 agency, the owner of the vehicle, his or her agent or the driver of the
			 vehicle.
4. Storage of a vehicle
			 that was towed without the prior consent of the owner of the vehicle, his or
			 her agent or the driver of the vehicle, or at the request of a law enforcement
			 agency inside a secure building, in a secure exterior area enclosed by a fence
			 with a locked gate or in an unsecured, open area under the control of the
			 operator of the tow car.
Added to NAC by Pub.
				Service Comm'n, eff. 9-1-87; A by Transportation Serv. Auth. by R071-98,
				10-28-98; R080-00, 7-26-2000
NRS
				  706.171,
				  706.321
REVISER'S NOTE.
The regulation of the Transportation Services Authority (now
				  Nevada Transportation Authority) filed with the Secretary of State on July 26,
				  2000 (LCB File No. R080-00), which amended this section, contains the following
				  provision not included in NAC:
"Notwithstanding any provision in section 8 of this
				  regulation [NAC 706.406 ] to the contrary, tariffs filed by an operator of a
				  tow car with the Transportation Services Authority [now Nevada Transportation
				  Authority] of the Department of Business and Industry which are in effect on
				  the effective date of this regulation [July 26, 2000] remain in effect until
				  the operator of the tow car files a new tariff that meets the requirements of
				  section 8 of this regulation [NAC 706.406
				  ]."
Nevada Administrative Code › Chapter 706 - Motor Carriers › TOW CARS › Section 706.407 - Model tariff for nonconsensual tows

Current through June 11, 2024
The Authority will adopt a model tariff for nonconsensual tows
				which includes, without limitation, rules and definitions. In addition to the
				requirements for tariffs and supplements set forth in NAC 706.1385, the
				operator of a tow car shall use the model tariff adopted by the Authority
				pursuant to this section.
Added to NAC by Nev.
				Transportation Auth. by R112-10, eff. 12-16-2010
NRS
				  706.171,
				  706.321
Nevada Administrative Code › Chapter 706 - Motor Carriers › TOW CARS › Section 706.408 - Permissible rates and charges for towing; discounts

Current through June 11, 2024
1. The operator of a tow car shall include on
			 a bill for a nonconsensual tow only those rates and charges approved by the
			 Authority in the operator's tariff.
2. The rates and charges for Category C must
			 be based upon a flat rate. The flat rate may vary for the time of day at which
			 the vehicle is towed, but may not vary according to the time required to tow
			 the vehicle, the distance or the equipment used, except that a rate for mileage
			 similar to the rate for mileage for Category A or B may be charged for a tow of
			 more than 10 miles. An operator of a tow car that is operating under tariffs
			 that are Category A or B may file a separate schedule of rates and charges for
			 Category C for each type of tow car operated.
3. An operator of a tow car shall include in
			 his or her tariff a specific reduction in the flat rate charged for releases of
			 a vehicle if the owner of the vehicle or his or her agent arrives at the scene
			 of the tow before the vehicle is towed.
4. The distance for which a rate is charged
			 must be determined by the shortest practical route. A fraction of a mile must
			 be rounded to the nearest mile. The operator of a tow car may use another route
			 only at the request of the owner of the vehicle, his or her agent or the driver
			 of the vehicle.
5. The rates and
			 charges in a tariff for Categories A and B may differ from the rates and
			 charges in a tariff for Category C.
6. An operator of a tow car may discount the
			 rates with respect to a single towed vehicle which are specified in the
			 operator's tariff if:
(a) The operator submits
			 to the Authority in the form required by the Authority all information related
			 to the tow for which the operator is requesting such a discount;
(b) The operator shows that such a discount
			 is based on compelling public policy grounds and will not operate to defeat the
			 legislative policies set forth in NRS
			 NRS
			 706.151; and
(c) The Chair or the designee of the Chair
			 provides written authorization for the discount.
Nevada Administrative Code › Chapter 706 - Motor Carriers › TOW CARS › Section 706.410 - Permissible fees and charges for storage and access of vehicles towed without prior consent of owner

Current through June 11, 2024
1. If an operator
			 of a tow car includes in his or her tariff a fee to be charged the owner of a
			 towed vehicle for the storage of the vehicle, the fee may not be charged:
(a) For more than 15 days, unless the
			 operator complies with the requirements set forth in
			 NRS
			 706.4479;
(b) If the owner of the vehicle, his or her
			 agent or the driver of the vehicle arrives at the place of storage to secure
			 its release before the towed vehicle is placed in storage; or
(c) If the tow was under Category C and is
			 released to the owner or his or her agent within 24 hours after the vehicle is
			 towed. The charge for the first 24 hours of storage of a vehicle towed under
			 Category C must be included as part of the flat rate charged for the
			 tow.
Nevada Administrative Code › Chapter 706 - Motor Carriers › TOW CARS › Section 706.412 - Public inspection of tariffs and regulations; notices in tow cars and at facilities for storage

Current through June 11, 2024
1. The operator of
			 a tow car shall maintain at all times a copy of the tariff approved by the
			 Authority and a copy of NAC 706.402 to 706.442, inclusive, in each location
			 where requests for towing are received and in each tow car used for
			 nonconsensual tows.
2. A notice
			 stating that a copy of the tariff is available in the tow car for inspection by
			 the public must be placed on each side of the tow car. The notice must be at
			 least 24 inches wide and 4 inches in height, and the lettering must have a
			 stroke of at least one-quarter of an inch. The text of the notice must be:
NOTICE
A copy of the applicable charges is available for public
				inspection within this vehicle.
3. A notice must be prominently posted at a
			 facility where vehicles are stored after nonconsensual towing which states that
			 stored vehicles will be released only after arrangements for payment of all
			 charges have been made between the operator of the tow car and the owner,
			 driver or authorized representative of the owner or driver of the vehicle. The
			 notice must contain the telephone number of the operator of the tow car or a
			 person authorized to make the arrangements for payment.
Added to NAC by Pub.
				Service Comm'n, eff. 9-1-87; A by Transportation Serv. Auth. by R071-98,
				10-28-98; R080-00, 7-26-2000; R091-05, 12-29-2005
NRS
				  706.171,
				  706.321
Nevada Administrative Code › Chapter 706 - Motor Carriers › TOW CARS › Section 706.414 - Cost of special permit to tow vehicle

Current through June 11, 2024
If a governmental agency requires an operator of a tow car to
				acquire a special permit to tow a particular vehicle, the operator may, in
				addition to the charges included in the tariff approved by the Authority,
				charge the owner or driver of the vehicle for the cost of the special permit if
				the amount charged is:
1. Equal to the
			 cost of obtaining the special permit; and
2. Itemized on the bill for towing and
			 supported by written statements attached to that bill.
Added to NAC by Pub.
				Service Comm'n, eff. 9-1-87; A by Transportation Serv. Auth. by R071-98,
				10-28-98
NRS
				  706.171
Nevada Administrative Code › Chapter 706 - Motor Carriers › TOW CARS › Section 706.416 - Charge for lien on towed vehicle

Current through June 11, 2024
The operator of a tow car shall specifically itemize on the
				bill for nonconsensual towing services any fee charged for processing a lien on
				a towed vehicle.
Added to NAC by Pub.
				Service Comm'n, eff. 9-1-87; A by Transportation Serv. Auth. by R071-98,
				10-28-98; R080-00, 7-26-2000; R040-02, 9-20-2002
NRS
				  706.171
Nevada Administrative Code › Chapter 706 - Motor Carriers › TOW CARS › Section 706.418 - Circumstances under which charges prohibited

Current through June 11, 2024
For nonconsensual tows under Category C, no charges may be
				assessed against the owner of the vehicle or his or her agent under the
				following circumstances, and any charges so paid must be returned by the
				operator:
1. The person who requested
			 the tow was not the owner of the real property from which the vehicle was towed
			 or his or her authorized agent. For the purposes of this section, the operator
			 of a tow car is not an authorized agent of the owner of the real property
			 unless the operator of a tow car towed the vehicle pursuant to a written
			 authorization agreement described in NAC 706.4277.
2. The property from which the tow was made
			 was required by statute, ordinance or NAC 706.427 to have particular signs
			 displayed and there were no such signs on the property.
3. In the case of a parking facility that
			 charges a fee, the operator of the facility did not comply with the provisions
			 of
			 NRS
			 487.037.
4. Notification of the appropriate law
			 enforcement agency pursuant to subsection 1 of NAC 706.432 was not
			 made.
5. The operator of the tow
			 car was directed to terminate the tow by an officer of a law enforcement
			 agency.
Added to NAC by Pub.
				Service Comm'n, eff. 9-1-87; A 9-16-92; A by Transportation Serv. Auth. by
				R080-00, 7-26-2000; A by Nev. Transportation Auth. by R075-08,
				9-18-2008
NRS
				  706.171
Nevada Administrative Code › Chapter 706 - Motor Carriers › TOW CARS › Section 706.420 - Bills for towing

Current through June 11, 2024
1. The operator of
			 a tow car shall itemize on the bill for a nonconsensual tow each rate used or
			 fee charged to compute the total bill. All charges must be substantiated in
			 writing and attached to the bill. In addition to the rates and fees, each bill
			 must contain, except as otherwise provided in subsection 2:
(a) The name, address, telephone number and
			 number of the certificate of the operator of the tow car.
(b) Except as otherwise provided in this
			 paragraph, an identification of the tow car that performed the tow. Such an
			 identification is not required to be included on the bill for a vehicle towed
			 under Category C.
(c) The address
			 of the facility where the towed vehicle is stored if it is different from the
			 address of the operator of the tow car.
(d) The date and time of the request for the
			 nonconsensual tow, including a designation of "a.m." or "p.m." or other
			 comparable designation of time.
(e)
			 The name and address of the registered owner of the towed vehicle, if
			 available.
(f) The model, make,
			 identification number, number of the license plate, state of registration and
			 year of manufacture of the towed vehicle, if available.
(g) The exact location from which the vehicle
			 was towed.
(h) The exact location
			 to which the vehicle was initially towed, if different from the address of the
			 facility where the vehicle is stored.
(i) The time when the tow car was sent to the
			 vehicle and the reading of at least the last four digits of the odometer at the
			 beginning of the trip.
(j) The time
			 of the arrival of the tow car at the site of the car to be towed and the
			 reading of at least the last four digits of the odometer upon its
			 arrival.
(k) The time of the
			 departure of the tow car from the site of the vehicle to be towed.
(l) The time of the arrival of the tow car at
			 the location to which the vehicle was towed and the reading of at least the
			 last four digits of the odometer of the tow car upon its arrival.
(m) The total time which passes while at the
			 site of the towing in hours and minutes.
(n) The exact mileage and hourly
			 charges.
(o) If an extra person was
			 required, the time the person was sent to the site and the time he or she
			 returned.
(p) A detailed listing of
			 all charges and, if charges are based on time, the starting and ending times.
			 If more space is needed for the listing, a separate sheet of paper must be
			 attached to the bill and a notation made on the bill that an additional sheet
			 is attached.
(q) The date and the
			 time the storage of the vehicle started and ended and a notation of whether the
			 vehicle was stored inside a locked building or in a secured, fenced
			 area.
(r) A statement of the total
			 charges.
Nevada Administrative Code › Chapter 706 - Motor Carriers › TOW CARS › Section 706.422 - Forms for billing; distribution, maintenance and inspection of bills

Current through June 11, 2024
1. Except as otherwise provided in this
			 subsection, the forms to be used for billing of nonconsensual tows must be
			 preprinted and numbered. The operator shall account for each such numbered
			 form. An operator may use forms for the billing of nonconsensual tows which are
			 generated by an electronic tracking system, if that electronic tracking system
			 gives each bill generated its own unique reference number.
2. A copy of the bill for a nonconsensual tow
			 must be given to the person paying the rates and charges. The operator of the
			 tow car shall retain a hard or an electronic copy of each bill for 3 years. The
			 operator shall, upon request, open his or her files relating to nonconsensual
			 tows for inspection and audit by the Authority during normal business
			 hours.
Added to NAC by Pub.
				Service Comm'n, eff. 9-1-87; A by Transportation Serv. Auth. by R071-98,
				10-28-98; R080-00, 7-26-2000
NRS
				  706.171
Nevada Administrative Code › Chapter 706 - Motor Carriers › TOW CARS › Section 706.424 - Payment of charges

Current through June 11, 2024
1. The operator of
			 a tow car may accept a check, credit card or make any reasonable arrangement
			 for payment that is acceptable to the operator.
2. Except in the case of a vehicle towed at
			 the direction of a law enforcement agency, if the operator of the tow car
			 believes the value of the vehicle to be towed is less than the charge for the
			 towing, payment of the charge must be made or guaranteed to the satisfaction of
			 the operator before the vehicle is towed.
Added to NAC by Pub.
				Service Comm'n, eff. 9-1-87
NRS
				  706.171
Nevada Administrative Code › Chapter 706 - Motor Carriers › TOW CARS › Section 706.426 - Information for filing complaints

Current through June 11, 2024
The operator of a tow car shall give the person paying a bill
				for a nonconsensual tow information on procedures for filing complaints,
				including, without limitation, the name and address of the Authority. This
				information may be printed on:
1. The
			 bill for a nonconsensual tow if the information is in a prominent place on the
			 bill in 12-point or larger type; or
2. An informational card of a design and
			 wording established by the Authority.
Added to NAC by Pub.
				Service Comm'n, eff. 9-1-87; A by Transportation Serv. Auth. by R071-98,
				10-28-98; R080-00, 7-26-2000
NRS
				  706.171,
				  706.4473
Nevada Administrative Code › Chapter 706 - Motor Carriers › TOW CARS › Section 706.427 - Authority to tow vehicles from private property: Display of signs on and marking of property

Current through June 11, 2024
1. Except as
			 otherwise provided in subsection 7, an operator of a tow car shall not tow a
			 vehicle from private property at the request of the owner or person in lawful
			 possession of the property, or a designated agent of the owner or person in
			 lawful possession of the property, unless a sign is displayed on the property
			 in accordance with the provisions of NRS
			 NRS
			 487.038, any applicable municipal and county
			 ordinances and subsection 6.
2. In
			 residential complexes, reserved parking spaces and areas in which parking is
			 prohibited must be clearly marked.
3. The staff of the Authority will, upon
			 request by the operator of a tow car:
(a)
			 Verify by inspection a map of each property from which tows may be made which
			 is submitted by the operator; and
(b) Send a letter to the operator describing
			 the size, color, number and placement of the sign or signs on each property and
			 stating whether the sign or signs are in compliance with this
			 section.
Nevada Administrative Code › Chapter 706 - Motor Carriers › TOW CARS › Section 706.4273 - Authority to tow vehicles from private property: Sources

Current through June 11, 2024
The operator of a tow car shall not commence the towing of a
				vehicle from real property without the consent of the owner of the vehicle, an
				authorized agent of the owner or a law enforcement officer unless the operator
				of a tow car has first obtained:
1. A
			 specific request for towing which complies with the requirements of NAC
			 706.4275; or
2. A written
			 authorization which complies with the requirements of NAC 706.4277.
Added to NAC by Nev.
				Transportation Auth. by R075-08, eff. 9-18-2008
NRS
				  706.171,
				  706.4477
Nevada Administrative Code › Chapter 706 - Motor Carriers › TOW CARS › Section 706.4275 - Authority to tow vehicles from private property: Specific request for towing

Current through June 11, 2024
1. If the owner of real property or an
			 authorized agent of the owner makes a specific request pursuant to subsection 1
			 of
			 NRS
			 706.4477 for the towing of a vehicle from the
			 real property, the specific request must:
(a)
			 Be in writing;
(b) Be signed,
			 within 24 hours before the removal of the vehicle, by the owner of the real
			 property or the authorized agent; and
(c) Include, without limitation:
(1) The name, address and telephone number of
			 the residence or business where the vehicle to be towed is located;
(2) The type of ownership interest or other
			 relationship of the person making the specific request to the real property
			 from which the vehicle will be towed;
(3) The make, model, license plate number
			 and, if possible, vehicle identification number of the vehicle to be towed from
			 the property;
(4) The reason for
			 the removal of the vehicle from the real property; and
(5) The date and time that the specific
			 request for towing was made.