Nev. Rev. Stat. § 371.80 — Reduction on cessation of exemption of certain vehicles because of change of ownership

NRS  371.080    Reduction on cessation of exemption of certain vehicles because
of change of ownership.    If any
vehicle which is registered pursuant to the provisions of NRS 706.801 to 706.861 , inclusive, or has a declared gross
weight in excess of 26,000 pounds, and which is exempt from the governmental
services tax pursuant to NRS 371.100
ceases to be exempt after the beginning of the period of registration by reason
of a change of ownership, the amount of the tax must be reduced one-twelfth for
each month which has elapsed since the beginning of that period of registration.