371.030 - Basic governmental services tax: Imposition.

371.030  Basic governmental services tax: Imposition.  A basic tax for governmental services is hereby imposed for the privilege of operating any vehicle upon the public highways of this State. Such tax is imposed in lieu of all taxes based on value and levied for state or local purpose on such vehicles.

      (Added to NRS by 1963, 1119; A 2001, 289)