Nev. Rev. Stat. § 371.101 — Exemption of vehicle registered by surviving spouse

1.  Vehicles registered by surviving
spouses, not to exceed the amount of $1,000 determined valuation, are exempt
from taxation, but the exemption must not be allowed to anyone but actual bona
fide residents of this State, and must be filed in but one county in this State
to the same family.
2.  For the purpose of this section,
vehicles in which the surviving spouse has any interest shall be deemed to
belong entirely to that surviving spouse.
3.  The person claiming the exemption shall
file with the Department in the county where the exemption is claimed an
affidavit declaring his or her residency and that the exemption has been
claimed in no other county in this State for that year. The affidavit must be
made before the county assessor or a notary public. After the filing of the
original affidavit, the county assessor shall, except as otherwise provided in
this subsection, mail a form for renewal of the exemption to the person each
year following a year in which the exemption was allowed for that person. The
form must be designed to facilitate its return by mail by the person claiming
the exemption. If so requested by the person claiming the exemption, the county
assessor may provide the form to the person by electronic means in lieu of by
mail.
4.  A surviving spouse is not entitled to
the exemption provided by this section in any fiscal year beginning after any
remarriage, even if the remarriage is later annulled.
5.  Beginning with the 2005-2006 Fiscal
Year, the monetary amount in subsection 1 must be adjusted for each fiscal year
by adding to each amount the product of the amount multiplied by the percentage
increase in the Consumer Price Index (All Items) from December 2003 to the
December preceding the fiscal year for which the adjustment is calculated.