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.

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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.