Nevada Code § 482.182

Governmental services taxes: Transfer of certain amount from proceeds to State Highway Fund
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1. After deducting the amount withheld by
the Department and the amount credited to the Department pursuant to subsection
6 of NRS 482.180 and before carrying out
the provisions of NRS 482.181 each
month, the Department shall direct the State Controller to transfer to the
State Highway Fund from the proceeds of the basic governmental services tax
collected by the Department and its agents during the preceding month, the
amounts indicated pursuant to this section.
2. Except as otherwise provided in
subsection 3, the amount required to be transferred pursuant to subsection 1
from the proceeds of the basic governmental services tax imposed on vehicles
depreciated in accordance with:
(a) Subsection 1 of NRS 371.060 based upon an age of:
(1) One year, is a sum equal to 11 percent
of those proceeds;
(2) Two years, is a sum equal to 12
percent of those proceeds;
(3) Three years, is a sum equal to 13 percent
of those proceeds;
(4) Four years, is a sum equal to 15
percent of those proceeds;
(5) Five years, is a sum equal to 18
percent of those proceeds;
(6) Six years, is a sum equal to 22
percent of those proceeds;
(7) Seven years, is a sum equal to 29
percent of those proceeds;
(8) Eight years, is a sum equal to 40
percent of those proceeds; and
(9) Nine years or more, is a sum equal to
67 percent of those proceeds; and
(b) Subsection 2 of NRS 371.060 based upon an age of:
(1) One year, is a sum equal to 12 percent
of those proceeds;
(2) Two years, is a sum equal to 14
percent of those proceeds;
(3) Three years, is a sum equal to 18
percent of those proceeds;
(4) Four years, is a sum equal to 21
percent of those proceeds;
(5) Five years, is a sum equal to 26
percent of those proceeds;
(6) Six years, is a sum equal to 30
percent of those proceeds;
(7) Seven years, is a sum equal to 33
percent of those proceeds;
(8) Eight years, is a sum equal to 37
percent of those proceeds;
(9) Nine years, is a sum equal to 40
percent of those proceeds; and
(10) Ten years or more, is a sum equal to
43 percent of those proceeds.
3. The amount required to be transferred
pursuant to subsection 1 from the proceeds of the basic governmental services
tax imposed on vehicles to which the minimum amount of that tax applies
pursuant to paragraph (b) of subsection 3 of NRS
371.060 is a sum equal to 63 percent of those proceeds.

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