Nev. Rev. Stat. § 371.150 — Collection of current tax; circumstances precluding imposition of penalty

NRS  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.