Records of short-term lessor: Maintenance; availability; form; penalty; duties of Executive Director of Department of Taxation.
Nev. Rev. Stat. § 482.315
in effect1. Every person engaged in business as a short-term lessor shall:
(a) 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; and
(b) Make each such record available upon request to:
(1) The Department of Taxation;
(2) The Department of Motor Vehicles; and
(3) A local government employee that requests the record in relation to compliance with local governmental ordinances or rules concerning local business licenses.
2. A person engaged in business as a short-term lessor may maintain the record required in this section electronically. Unless the Executive Director of the Department of Taxation provides by regulation for a different period, any such electronic record must be made available within 3 business days after a request of:
(a) The Department of Taxation;
(b) The Department of Motor Vehicles; or
(c) A local government employee that requests the record in relation to compliance with local governmental ordinances or rules concerning local business licenses.
3. If the Executive Director of the Department of Taxation prescribes a form for the keeping of the record required 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 to make available 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.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-482.htmlFetched: 10/4/2026