NAC490.410. Evidence or affidavit concerning payment of applicable taxes; payment of all applicable taxes and fees required for registration.  

     1. If an application is made to the Department to register an off-highway vehicle which was purchased outside this State and which was not previously registered in this State and:

     (a) The owner of the off-highway vehicle was not a resident of or employed in this State at the time of purchase, the owner shall submit the evidence required by the Department pursuant to NRS 490.082 concerning the payment of any applicable taxes or an affidavit specified in that section indicating that no tax is due.

     (b) The owner of the off-highway vehicle was a resident of this State or employed in this State at the time of purchase, it is presumed that the off-highway vehicle was purchased for use in this State and the owner shall submit the evidence or affidavit specified in paragraph (a).

     2. Until all applicable taxes and fees are collected, the Department will not register the off-highway vehicle.