Nevada § 374.195 - Liability for tax; extinguishment of liability
Full text of Nevada Nevada Revised Statutes § 374.195 — Liability for tax; extinguishment of liability, with citation guidance and answers to common questions.
§ 374.195. Liability for tax; extinguishment of liability
Every person storing, using or otherwise consuming in a county tangible personal property
purchased from a retailer is liable for the tax. His or her liability is not extinguished
until the tax has been paid to the county, except that a receipt from a retailer maintaining
a place of business in the county or from a retailer who is authorized by the Department
under such regulations as it may prescribe, to collect the tax and who is, for the
purposes of this chapter relating to the use tax, regarded as a retailer maintaining
a place of business in the county, given to the purchaser pursuant to NRS 374.200 is sufficient to relieve the purchaser from further liability for the tax to which
the receipt refers.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 374.195
What does Nevada Revised Statutes § 374.195 cover?
Section 374.195 ("Liability for tax; extinguishment of liability") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 374.195?
A common citation format is "Nevada Revised Statutes § 374.195" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 374.195 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.