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2020 Nevada Revised Statutes
Chapter 366 - Tax on Special Fuel
NRS 366.545 - Operator presumed to be owner of vehicle; joint and several liability of lessor and lessee.
Universal Citation: NV Rev Stat § 366.545 (2020)
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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