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)
Nevada Legal Code