Nev. Rev. Stat. § 371.180 — Waiver of penalties accruing before transfer of vehicle

If a transferee applies for a transfer of registration
and it is determined by the Department that penalties for the nonpayment of the
governmental services tax accrued before the transfer of the vehicle, and that
the transferee was not cognizant of the nonpayment of the governmental services
tax for the current or prior years, and the whereabouts of the transferor or
record owner are unknown, the Department may waive payment of the penalties
upon payment of the governmental services taxes due.