Nevada Code § 706.131

Tow car defined
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Tow
car means a vehicle which is designed or modified and equipped for and is used
exclusively in the business of towing or transporting disabled vehicles by
means of a crane, hoist, tow bar, towline, tilt bed or dolly, or is otherwise
exclusively used to render assistance to disabled vehicles or to tow any
vehicle which is being impounded by any law enforcement agency, removed from
any unauthorized parking area or which is otherwise required to be transported
by tow car at the request of the owner of the vehicle or any other authorized
person.

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