Nevada Revised Statutes Title 32. Revenue and Taxation § 371.150. Collection of current tax; circumstances precluding imposition of penalty

Upon receipt of an application for renewal of registration and an affidavit of nonoperation, the Department shall collect the tax for the current registration year. No penalty shall be imposed if the Department receives the application and affidavit within 30 days after the date of the first operation of the vehicle during the current registration year.