{"data":{"id":"us-nv/nrs-366.545","jurisdiction":"us-nv","citation":"NRS 366.545","heading":"Operator presumed to be owner of vehicle; joint and several liability of lessor and lessee.","body":"1. The operator of a motor vehicle which comes within the provisions of this chapter is presumed to be the owner of such vehicle.\n2. 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.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 366 - TAX ON SPECIAL FUEL","COLLECTION AND PAYMENT"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-366.html#NRS366Sec545","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"a984a94202db36eeb05102b033319098de23fe2cf2d04b49ff74d96752266bef","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-366.540","next":"us-nv/nrs-366.551"},"notice":"GroundRules: Original legal text. Not legal advice."}