Nev. Rev. Stat. § 371.40 — Basic governmental services tax: Annual amount

1.  Except as otherwise provided in
subsections 2 and 3, the annual amount of the basic governmental services tax
throughout the State is 4 cents on each $1 of valuation of the vehicle as
determined by the Department.
2.  A full trailer or semitrailer
registered pursuant to subsection 3 of NRS
482.483 is subject to the basic governmental services tax in the
nonrefundable amount of $86 each time such a full trailer or semitrailer is
registered pursuant to subsection 3 of NRS
482.483 .
3.  The amount of the basic governmental
services tax imposed on a moped registered pursuant to NRS 482.2155 is 4 cents on each $1 of
valuation of the moped as determined by the Department at the time of
registration.