371.170  Exemption from penalty when vehicle repossessed; conditions.  No penalty may be assessed for the delinquent payment of a governmental services tax if:

1.  After the date the tax became due, the vehicle is repossessed on behalf of the legal owner;

2.  The tax is paid within 30 days after taking possession; and

3.  A transfer of registration to a new owner is applied for during that time.

(Added to NRS by 1963, 1121; A 2001, 294)