Nevada Code § 371.170

Exemption from penalty when vehicle repossessed; conditions
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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.

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