NRS 482.315 - Records of short-term lessor: Maintenance; inspection; form; penalty; duties of Executive Director of Department of Taxation.

NV Rev Stat § 482.315 (2019) (N/A)

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1. Every person engaged in business as a short-term lessor shall maintain a record of the identity of each short-term lessee and the exact time the vehicle is the subject of such lease or in the possession of the short-term lessee.

2. Every such record is a public record and open to inspection by any person.

3. If the Executive Director of the Department of Taxation prescribes a form for the keeping of the record provided for in this section, the short-term lessor shall use the form.

4. It shall be a misdemeanor for any such short-term lessor to fail to make or possess or to refuse an inspection of the record required in this section.

5. The Executive Director of the Department of Taxation shall:

(a) Adopt such regulations as the Executive Director determines are necessary to carry out the provisions of this section; and

(b) Upon the request of the Director of the Department of Motor Vehicles, provide to the Director of the Department of Motor Vehicles a copy of any record described in this section.

[21:202:1931; 1931 NCL § 4435.20] — (NRS A 1961, 130; 1967, 706; 2003, 1686)

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NRS 482.313 - Charging, collecting, reporting and remitting of certain fees in connection with lease of passenger car by short-term lessor; deposit of money into State General Fund; certain amounts excluded from calculation of fees; exemptions; duties of Executive Director of Department of Taxation.

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NRS 482.3151 - Definitions.