Section 482.260 - Duties of Department and its agents relative to registration of vehicle; issuance of certificate of title; fees and taxes1. When registering a vehicle, the Department and its agents or a registered dealer shall: (a) Collect the fees for license plates and registration as provided for in this chapter.(b) Collect the governmental services tax on the vehicle, as agent for the State and for the county where the applicant intends to base the vehicle for the period of registration, unless the vehicle is deemed to have no base.(c) Collect the applicable taxes imposed pursuant to chapters 372, 374, 377 and 377A of NRS.(d) Except as otherwise provided in NRS 482.2085, issue a certificate of registration.(e) If the registration is performed by the Department, issue the regular license plate or plates.(f) If the registration is performed by a registered dealer, provide information to the owner regarding the manner in which the regular license plate or plates will be made available to the owner.2. Upon proof of ownership satisfactory to the Director or as otherwise provided in NRS 482.2605, the Director shall cause to be issued a certificate of title as provided in this chapter.3. For the purposes of subsection 2, if a manufacturer described in paragraph (a) of subsection 2 of NRS 482.36349 operates one or more of its fully autonomous vehicles for the purpose of providing delivery services, the Director shall accept as proof of ownership the manufacturer's certificate of origin or the manufacturer's statement of origin issued for the fully autonomous vehicle. As used in this paragraph, "fully autonomous vehicle" has the meaning ascribed to it in NRS 482A.036.4. Except as otherwise provided in NRS 371.070 and subsections 7, 8 and 9, every vehicle being registered for the first time in Nevada must be taxed for the purposes of the governmental services tax for a 12-month period.5. The Department shall deduct and withhold 2 percent of the taxes collected pursuant to paragraph (c) of subsection 1 and remit the remainder to the Department of Taxation.6. A registered dealer shall forward all fees and taxes collected for the registration of vehicles to the Department.7. A trailer being registered pursuant to NRS 482.2065 must be taxed for the purposes of the governmental services tax for a 3-year period.8. A full trailer or semitrailer being registered pursuant to subsection 3 of NRS 482.483 must be taxed for the purposes of the governmental services tax in the amount of $86. The governmental services tax paid pursuant to this subsection is nontransferable and nonrefundable.9. A moped being registered pursuant to NRS 482.2155 must be taxed for the purposes of the governmental services tax for only the 12-month period following the registration. The governmental services tax paid pursuant to this subsection is nontransferable and nonrefundable.[11:202:1931; A 1945, 151; 1949, 480; 1953, 280; 1954, 43]-(NRS A 1959, 912; 1960, 100; 1961, 129; 1963, 1126; 1969, 684; 1973, 70, 400; 1975, 156, 334; 1983, 1619, 2065; 1995, 1864; 2001, 310; 2003, 459, 3376; 2007, 3203; 2009, 2197; 2013, 2830; 2015, 1752; 2017, 2749; 2019, 185; 2023, 592)Amended by 2023, Ch. 117,§1, eff. 10/1/2023.Amended by 2019, Ch. 34,§5, eff. 1/1/2021.Amended by 2017, Ch. 414,§3, eff. 7/1/2018.Amended by 2015, Ch. 326,§4.5, eff. 1/1/2017 or the date on which the Director of the Department of Motor Vehicles notifies the Governor and the Director of the Legislative Counsel Bureau that sufficient resources are available to enable the Department to carry out the amendatory provisions of 2015 Chapter 326, whichever occurs first.Amended by 2013, Ch. 475,§3, eff. 1/1/2015.[11:202:1931; A 1945, 151; 1949, 480; 1953, 280; 1954, 43] - (NRS A 1959, 912; 1960, 100; 1961, 129; 1963, 1126; 1969, 684; 1973, 70, 400; 1975, 156, 334; 1983, 1619, 2065; 1995, 1864; 2001, 310; 2003, 459, 3376; 2007, 3203; 2009, 2197)