{"data":{"id":"us-nv/nrs-371.040","jurisdiction":"us-nv","citation":"NRS 371.040","heading":"Basic governmental services tax: Annual amount.","body":"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.\n2. 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.\n3. 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.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 371 - GOVERNMENTAL SERVICES TAX"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-371.html#NRS371Sec040","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"4a44db96cee243d957f647d71a2f6f828ccb369d4ac5bc22da1525bbce8c4381","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-371.030","next":"us-nv/nrs-371.043"},"notice":"GroundRules: Original legal text. Not legal advice."}