Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER366. Tax on Special Fuel |
COLLECTION AND PAYMENT |
NRS366.545. Operator presumed to be owner of vehicle; joint and several liability of lessor and lessee.
Latest version.
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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)