NRS 706.131

“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.