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.
2. As used in this section, "manufactured home" and "mobile home" have the meanings ascribed to them in NRS 374.321.
(Added to NRS by 1989, 960; A 1993, 1578; 2001, 2602; 2017, 3620)