Nevada Revised Statutes 366.545 – Operator presumed to be owner of vehicle; joint and several liability of lessor and lessee
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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.