NRS 706.481: Operator of motor vehicle within provisions of chapter deemed owner; joint and several liability of lessor and lessee for fees, taxes, penalties and interest.

1. For the purposes of this chapter, the operator of a vehicle which comes within the provisions of this chapter, whether as a single vehicle or as part of a fleet, shall be deemed to be the owner of such vehicle.

2. The lessee and lessor of such a vehicle are jointly and severally liable for any fees, taxes, penalties or interest owed to the State under the provisions of this chapter.