Nevada § 361.5641 Allowable credit for tax paid on another mobile or manufactured home sold or exchanged or paid to state of previous residence

Nevada Statutes

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

Nevada § 361.5641

Title 32REVENUE AND TAXATION

Ch. 361Property

Mobile and Manufactured Homes; Recreational Vehicles

This text of Nevada § 361.5641 (Allowable credit for tax paid on another mobile or manufactured home sold or exchanged or paid to state of previous residence) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 361.5641 (2026).

Text

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

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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.