Nevada Code § 482.4215

Circumstances in which lease does not constitute sale or create security interest
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Notwithstanding
any specific statute to the contrary, the lease of a motor vehicle or trailer
for use primarily in a trade or business of the lessee does not constitute a
sale or create a security interest merely because the lease permits or requires
that the rental price be adjusted upward or downward by reference to the amount
realized by the lessor upon the sale or other disposition of the motor vehicle
or trailer upon the termination of the lease.

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