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 period of registration; or 2. To have that amount credited against excise taxes due pursuant to the provisions of chapter 366 of NRS. (Added to NRS by 1989, 1421; A 1997, 321; 2001, 335; 2007, 55)
Nevada Legal Code