Surrender or proof of loss of certificate of registration and license plates of vehicle with declared gross weight in excess of 26,000 pounds: Refund or credit for excise taxes. The holder of an original registration for a motor vehicle with a declared gross weight in excess of 26,000 pounds may, upon surrendering the certificate of registration and the corresponding license plates to the Department or upon signing a notarized statement indicating the certificate of registration and the corresponding license plates were lost and providing such supporting documentation as the Department requires, apply to the Department:
1. For a refund of an amount equal to that portion of the governmental services taxes and registration fees paid for the motor vehicle that is attributable, on a pro rata monthly basis, to the remainder of the calendar year; or
2. To have that amount credited against excise taxes due pursuant to the provisions of chapter 366 of NRS.
Last modified: February 25, 2006