Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 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.
Source: official text