Nevada § 482.315 - Records of short-term lessor: Maintenance; availability; form; penalty; duties of Executive Director of Department of Taxation
Full text of Nevada Nevada Revised Statutes § 482.315 — Records of short-term lessor: Maintenance; availability; form; penalty; duties of Executive Director of Department of Taxation, with citation guidance and answers to common questions.
§ 482.315. Records of short-term lessor: Maintenance; availability; form; penalty; duties of Executive Director of Department of Taxation
1. 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: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 482.315
What does Nevada Revised Statutes § 482.315 cover?
Section 482.315 ("Records of short-term lessor: Maintenance; availability; form; penalty; duties of Executive Director of Department of Taxation") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 482.315?
A common citation format is "Nevada Revised Statutes § 482.315" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 482.315 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.