NRS 372.383

Presumption of payment: Certificate of title for used manufactured home or used mobile home

Known as the Sales and Use Tax Act

The act spans §§ 372–372 (154 sections).

(Added to NRS by 1989, 960; A 1993, 1578; 2001, 2601; 2017, 3620; 2023, 40)

1. If a certificate of title 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.

Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.