NRS 372.383: Presumption of payment: Certificate of title for used manufactured home or used mobile home.
Where this section sits in the code
- TITLE 32 — REVENUE AND TAXATION
- CHAPTER 372 - SALES AND USE TAXES
- RETURNS AND PAYMENTS
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.
Collected 2026-09-03T05:51:38Z. Source file · JSON