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.