Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 366.85 — Special mobile equipment defined
1. Special mobile equipment means every
motor vehicle not designed or used primarily for the transportation of persons
or property, and only incidentally operated or moved upon a highway. The term
includes scoopmobiles, forklifts, ditch-digging apparatus, well-boring
apparatus and road construction and maintenance machinery, such as asphalt
graders, bituminous mixers, bucket loaders, tractors other than truck tractors;
leveling graders, finishing machines, motor graders, road rollers, scarifiers,
earth-moving carryalls and scrapers, power shovels and draglines, and
earth-moving equipment.
2. Special mobile equipment does not
include house trailers, dump trucks, truck-mounted transit mixers, concrete
pumpers, cranes or drill rigs with highway-rated tires or other vehicles
designed for the transportation of persons or property to which machinery has
been attached.
3. The Director of the Department may make
the final determination as to whether a vehicle not specifically enumerated in
subsection 1 or 2 falls within this definition.
Source: official text