Nevada Revised Statutes Title 43. Public Safety; Vehicles; Watercraft § 482.260. Duties of Department and its agents relative to registration of vehicle; issuance of certificate of title; fees and taxes

1. When registering a vehicle, the Department and its agents or a registered dealer shall:

2. Upon proof of ownership satisfactory to the Director or as otherwise provided in NRS 482.2605, the Director shall cause to be issued a certificate of title as provided in this chapter.

3. For the purposes of subsection 2, if a manufacturer described in paragraph (a) of subsection 2 of NRS 482.36349 operates one or more of its fully autonomous vehicles for the purpose of providing delivery services, the Director shall accept as proof of ownership the manufacturer's certificate of origin or the manufacturer's statement of origin issued for the fully autonomous vehicle. As used in this paragraph, “fully autonomous vehicle” has the meaning ascribed to it in NRS 482A.036.

4. Except as otherwise provided in NRS 371.070 and subsections 7, 8 and 9, every vehicle being registered for the first time in Nevada must be taxed for the purposes of the governmental services tax for a 12-month period.

5. The Department shall deduct and withhold 2 percent of the taxes collected pursuant to paragraph (c) of subsection 1 and remit the remainder to the Department of Taxation.

6. A registered dealer shall forward all fees and taxes collected for the registration of vehicles to the Department.

7. A trailer being registered pursuant to NRS 482.2065 must be taxed for the purposes of the governmental services tax for a 3-year period.

8. A full trailer or semitrailer being registered pursuant to subsection 3 of NRS 482.483 must be taxed for the purposes of the governmental services tax in the amount of $86. The governmental services tax paid pursuant to this subsection is nontransferable and nonrefundable.

9. A moped being registered pursuant to NRS 482.2155 must be taxed for the purposes of the governmental services tax for only the 12-month period following the registration. The governmental services tax paid pursuant to this subsection is nontransferable and nonrefundable.