Nevada Revised Statutes 372.383 – Presumption of payment: Certificate of ownership for used manufactured home or used mobile home
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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.
Terms Used In Nevada Revised Statutes 372.383
- Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
2. As used in this section, ‘manufactured home’ and ‘mobile home’ have the meanings ascribed to them in NRS 372.316.