REQUIRES TWO-THIRDS MAJORITY VOTE (§ 1)                 

                                                 (Reprinted with amendments adopted on April 17, 2003)

 

Assembly Bill No. 477–Committee on Ways and Means

 

(On Behalf of the Department of Administration)

 

March 24, 2003

____________

 

Referred to Concurrent Committees on Transportation
and Ways and Means

 

SUMMARY—Revises provisions governing refund of certain registration fees and governmental services taxes by Department of Motor Vehicles. (BDR 43‑1259)

 

FISCAL NOTE:    Effect on Local Government: No.

                             Effect on the State: No.

 

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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

 

AN ACT relating to motor vehicles; eliminating the requirement for the Department of Motor Vehicles, in certain circumstances, to refund certain registration fees and governmental services taxes upon the transfer of ownership or interest in a motor vehicle; revising the requirement for the Department to refund certain registration fees and governmental services taxes upon the cancellation of registration and surrender of license plates of a motor vehicle; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

1-1  Section 1. NRS 482.399 is hereby amended to read as follows:

1-2  482.399  1.  Upon the transfer of the ownership of or interest

1-3  in any vehicle by any holder of a valid registration, or upon

1-4  destruction of the vehicle, the registration expires.

1-5  2.  The holder of the original registration may transfer the

1-6  registration to another vehicle to be registered by him and use the

1-7  same license plate or plates thereon, if the license plate or plates are

1-8  appropriate for the second vehicle, upon filing an application for

2-1  transfer of registration and upon paying the transfer registration fee

2-2  and the excess, if any, of the registration fee and governmental

2-3  services tax on the vehicle to which the registration is transferred

2-4  over the total registration fee and governmental services tax paid on

2-5  all vehicles from which he is transferring his ownership or interest.

2-6  Except as otherwise provided in NRS 482.294, an application for

2-7  transfer of registration must be made in person, if practicable, to any

2-8  office or agent of the Department or to a registered dealer, and the

2-9  license plate or plates may not be used upon a second vehicle until

2-10  registration of that vehicle is complete. In computing the

2-11  governmental services tax, the Department, its agent or the

2-12  registered dealer shall credit the portion of the tax paid on the first

2-13  vehicle attributable to the remainder of the current registration

2-14  period or calendar year on a pro rata monthly basis against the tax

2-15  due on the second vehicle or on any other vehicle of which the

2-16  person is the registered owner. If any person transfers his ownership

2-17  or interest in two or more vehicles, the Department or the registered

2-18  dealer shall credit the portion of the tax paid on all of the vehicles

2-19  attributable to the remainder of the current registration period or

2-20  calendar year on a pro rata monthly basis against the tax due on the

2-21  vehicle to which the registration is transferred or on any other

2-22  vehicle of which the person is the registered owner. The certificates

2-23  of registration and unused license plates of the vehicles from which

2-24  a person transfers his ownership or interest must be submitted

2-25  before credit is given against the tax due on the vehicle to which the

2-26  registration is transferred or on any other vehicle of which the

2-27  person is the registered owner.

2-28      3.  In computing the registration fee, the Department or its

2-29  agent or the registered dealer shall credit the portion of the

2-30  registration fee paid on each vehicle attributable to the remainder of

2-31  the current calendar year or registration period on a pro rata basis

2-32  against the registration fee due on the vehicle to which registration

2-33  is transferred. If the amount owed on the registration fee or

2-34  governmental services tax on [that] the vehicle to which

2-35  registration is transferred is less than the credit on the total

2-36  registration fee or governmental services tax paid on all vehicles

2-37  from which a person transfers his ownership or interest, no refund

2-38  may be allowed by the Department . [shall issue to the person a

2-39  refund in an amount equal to the difference between the amount

2-40  owed on the registration fee or governmental services tax on that

2-41  vehicle and the credit on the total registration fee or governmental

2-42  services tax paid on all vehicles from which a person transfers his

2-43  ownership or interest.]

2-44      4.  If the license plate or plates are not appropriate for the

2-45  second vehicle, the plate or plates must be surrendered to the

3-1  Department or registered dealer and an appropriate plate or plates

3-2  must be issued by the Department. The Department shall not reissue

3-3  the surrendered plate or plates until the next succeeding licensing

3-4  period.

3-5  5.  If application for transfer of registration is not made within

3-6  60 days after the destruction or transfer of ownership of or interest

3-7  in any vehicle, the license plate or plates must be surrendered to the

3-8  Department on or before the 60th day for cancellation of the

3-9  registration.

3-10      6.  If a person cancels his registration and surrenders to the

3-11  Department his license plates for a vehicle, the Department shall ,

3-12  under the circumstances provided in subsection 7, issue to the

3-13  person a refund of the portion of the registration fee and

3-14  governmental services tax paid on the vehicle attributable to the

3-15  remainder of the current calendar year or registration period on a pro

3-16  rata basis.

3-17      7.  The Department shall issue a refund pursuant to

3-18  subsection 6 only if the request for a refund is made at the time the

3-19  registration is cancelled and the license plates are surrendered, the

3-20  person requesting the refund is a resident of Nevada, the amount

3-21  eligible for refund exceeds $100, and evidence satisfactory to the

3-22  Department is submitted that reasonably proves the existence of

3-23  extenuating circumstances. For the purposes of this subsection,

3-24  the term “extenuating circumstances” means circumstances

3-25  wherein:

3-26      (a) The person has recently relinquished his driver’s license

3-27  and has sold or otherwise disposed of his vehicle.

3-28      (b) The vehicle has been determined to be inoperable and the

3-29  person does not transfer the registration to a different vehicle.

3-30      (c) The owner of the vehicle is seriously ill or has died and the

3-31  guardians or survivors have sold or otherwise disposed of the

3-32  vehicle.

3-33      (d) Any other event occurs which the Department, by

3-34  regulation, has defined to constitute an “extenuating

3-35  circumstance” for the purposes of this subsection.

3-36      Sec. 2.  This act becomes effective upon passage and approval.

 

3-37  H