NRS 482.225
Collection of sales or use tax upon application for registration of certain vehicles purchased outside this State

  • payment of all applicable taxes and fees required for registration
  • refund of tax erroneously or illegally collected.

1.

When application is made to the Department for registration of a vehicle purchased outside this State and not previously registered within this State where the registrant or owner at the time of purchase was not a resident of or employed in this State, the Department or its agent shall determine and collect any sales or use tax due and shall remit the tax to the Department of Taxation except as otherwise provided in NRS 482.260.

2.

If the registrant or owner of the vehicle was a resident of the State, or employed within the State, at the time of the purchase of that vehicle, it is presumed that the vehicle was purchased for use within the State and the representative or agent of the Department of Taxation shall collect the tax and remit it to the Department of Taxation.

3.

Until all applicable taxes and fees are collected, the Department shall refuse to register the vehicle.

4.

In any county whose population is less than 55,000, the Department shall designate the county assessor as the agent of the Department for the collection of any sales or use tax.

5.

If the registrant or owner desires to refute the presumption stated in subsection 2 that he or she purchased the vehicle for use in this State, the registrant or owner must pay the tax to the Department and then may submit a claim for exemption in writing, signed by the registrant or owner or his or her authorized representative, to the Department together with a claim for refund of tax erroneously or illegally collected.

6.

If the Department finds that the tax has been erroneously or illegally collected, the tax must be refunded.

Source: Section 482.225 — Collection of sales or use tax upon application for registration of certain vehicles purchased outside this State; payment of all applicable taxes and fees required for registration; refund of tax erroneously or illegally collected., https://www.­leg.­state.­nv.­us/NRS/NRS-482.­html#NRS482Sec225.

482.205
Registration required for certain vehicles. 482.206
Periods of registration for vehicles 482.208
Registration of leased vehicles by long-term lessor or long-term lessee. 482.209
Department prohibited from charging additional fee for delinquent or late registration of vehicle owned by deployed member of military 482.210
Exemptions from registration. 482.215
Application for registration. 482.216
Department may authorize new vehicle dealer to accept applications for registration and transfer of registration of new motor vehicles and to issue certificates of registration 482.218
Owners of certain motortrucks, truck-tractors and buses required to maintain certain books, papers and records 482.220
Application for registration of specially constructed, reconstructed, rebuilt or foreign vehicle 482.223
Application for title for rebuilt, reconstructed or specially constructed vehicle 482.224
Replica vehicles: Limitation on number of vehicles for which Department may issue certificate of registration 482.225
Collection of sales or use tax upon application for registration of certain vehicles purchased outside this State 482.231
Refusal of registration if local authority has filed notice of nonpayment of certain fee charged by constable 482.235
Registration indexes and records 482.240
Issuance of certificates of registration and title by Department or registered dealer 482.245
Contents of certificates of registration and title. 482.247
Certificate of title in beneficiary form: Request 482.255
Placement of certificate of registration in vehicle 482.260
Duties of Department and its agents relative to registration of vehicle 482.262
Application by lienholder for title to certain abandoned recreational vehicles: Requirements of lienholder 482.265
License plates issued upon registration 482.266
Manufacture of license plates substantially similar to license plates issued before January 1, 1982: Written request 482.267
License plates: Production at facility of Department of Corrections 482.268
License plates: Additional fee for issuance 482.270
License plates: General specifications 482.271
License plates: Decals 482.272
License plates: Motorcycles and mopeds. 482.274
License plates: Trailers 482.275
License plates: Display. 482.276
Farm license plate for implement of husbandry 482.280
Expiration and renewal of registration. 482.281
Authority of Department of Motor Vehicles to allow authorized inspection station or authorized station to renew certificates of registration 482.283
Change of name or place of residence: Notice to Department required 482.285
Certificates, decals and number plates: Illegibility, loss, mutilation or theft 482.290
Assignment and recording of new vehicle identification number if old number has been falsely attached, removed, defaced, altered or obliterated 482.2065
Alternate 3-year period of registration for trailers 482.2085
Registration program for short-term lessors: Establishment by Department 482.2155
Registration of moped: Application 482.2175
Pilot program for determining vehicle miles traveled 482.2177
Mileage on odometer to be provided to Department at registration, renewal and transfer of motor vehicle 482.2605
Application for new certificate of title under certain circumstances 482.2655
Department not to issue special license plates for certain older motor vehicles within 90 days after failed emissions test. 482.2703
License plates: Samples 482.2705
License plates: Passenger cars and trucks 482.2715
License plates: Registrant entitled to maintain code if continuously renewed 482.2717
License plates to be issued to automobile wreckers and operators of salvage pools. 482.2805
Department not to renew registration if notice of nonpayment has been filed with Department by certain entities
Last Updated

Feb. 5, 2021

§ 482.225’s source at nv​.us