2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 366 Tax on Special Fuel
NRS 366.545 Operator presumed to be owner of vehicle; joint and several liability of lessor and lessee.
NRS 366.545 Operator presumed to be owner of vehicle; joint and several liability of lessor and lessee.
1. The operator of a motor vehicle which comes within the provisions of this chapter is presumed to be the owner of such vehicle.
2. The lessee and lessor of a motor vehicle which comes within the provisions of this chapter are jointly and severally liable for any taxes, penalties or interest payable to the Department.
(Added to NRS by 1969, 577)
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