Nevada § 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
Full text of Nevada Nevada Revised Statutes § 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, with citation guidance and answers to common questions.
§ 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: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 482.225
What does Nevada Revised Statutes § 482.225 cover?
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") 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 § 482.225?
A common citation format is "Nevada Revised Statutes § 482.225" (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 § 482.225 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.