Nevada § 374.321 - Manufactured homes and mobile homes
Full text of Nevada Nevada Revised Statutes § 374.321 — Manufactured homes and mobile homes, with citation guidance and answers to common questions.
§ 374.321. Manufactured homes and mobile homes
1. There are exempted from the taxes imposed by this chapter an amount equal to 40
percent of the gross receipts from the sales and storage, use or other consumption
of new manufactured homes and new mobile homes. 2. There are exempted from the taxes imposed by this chapter the gross receipts from
the sales and storage, use or other consumption of used manufactured homes and used
mobile homes for which taxes under this chapter have been paid as a result of a previous
sale, storage, use or consumption. 3. As used in this section: (a) “Manufactured home” has the meaning ascribed to it in NRS 489.113 ; and (b) “Mobile home” has the meaning ascribed to it in NRS 489.120 . The term does not include a motor home as defined in NRS 482.071 .
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 374.321
What does Nevada Revised Statutes § 374.321 cover?
Section 374.321 ("Manufactured homes and mobile homes") 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 § 374.321?
A common citation format is "Nevada Revised Statutes § 374.321" (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 § 374.321 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.