Nev. Rev. Stat. § 361.5641 — Allowable credit for tax paid on another mobile or manufactured home sold or exchanged or paid to state of previous residence

NRS  361.5641    Allowable credit for tax paid on another mobile or manufactured
home sold or exchanged or paid to state of previous residence.    If any person:
1.  Who has purchased a mobile or
manufactured home on which the person is required to pay a personal property
tax under the provisions of NRS 361.562 ,
establishes to the satisfaction of the county assessor that he or she has paid
the personal property tax for the current fiscal year on another mobile or
manufactured home which the person has sold or exchanged, the county assessor
shall allow as a credit 1/12 of the tax previously paid multiplied by the
number of full months remaining in the current fiscal year after the sale or
exchange of the mobile or manufactured home on which the tax was paid.
2.  Has paid a personal property tax on a
mobile or manufactured home to the state of his or her previous residence, the
county assessor shall allow a 1/12 reduction in the tax for the current fiscal
year for each calendar month that the person has paid such a tax in the other
state.