Nev. Rev. Stat. § 374.388 — Presumption of payment: Certificate of title for used manufactured home or used mobile home

NRS  374.388    Presumption of payment: Certificate of title for used
manufactured home or used mobile home.
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 374.321 .