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2022 Nevada Revised Statutes
Chapter 372 - Sales and Use Taxes
NRS 372.383 - Presumption of payment: Certificate of ownership for used manufactured home or used mobile home.
Universal Citation: NV Rev Stat § 372.383 (2022)
1. If a certificate of ownership has been issued for a used manufactured home or used mobile home by the Department of Motor Vehicles or the Housing Division of the Department of Business and Industry, it is presumed that the taxes imposed by this chapter have been paid with respect to that manufactured home or mobile home.
2. As used in this section, "manufactured home" and "mobile home" have the meanings ascribed to them in NRS 372.316.
(Added to NRS by 1989, 960; A 1993, 1578; 2001, 2601; 2017, 3620)
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