Nev. Rev. Stat. § 371.170 — Exemption from penalty when vehicle repossessed; conditions

No penalty may be assessed for the delinquent
payment of a governmental services tax if:
1.  After the date the tax became due, the
vehicle is repossessed on behalf of the legal owner;
2.  The tax is paid within 30 days after
taking possession; and
3.  A transfer of registration to a new
owner is applied for during that time.