Nevada Code § 459.812

Owner defined
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Owner
means any person who owns:
1. An underground storage tank used to
store or dispense regulated substances after November 8, 1984, or if the use of
the tank was discontinued before that date, the last person to own such a tank
before its use was discontinued; or
2. An aboveground storage tank used to
store or dispense regulated substances after October 1, 2003, or, if the use of
the tank was discontinued before that date, the last person to own such a tank
before its use was discontinued.

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