Nevada § 360.297 Joint and several liability of responsible persons

Nevada Statutes

§ 360.297 — Joint and several liability of responsible persons

Nevada § 360.297

Title 32REVENUE AND TAXATION

Ch. 360General

PAYMENT OF TAXES AND FEES

This text of Nevada § 360.297 (Joint and several liability of responsible persons) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 360.297 (2026).

Text

1. A responsible person who willfully fails to collect or pay to the Department any tax or fee required to be paid to the Department pursuant to this title, NRS 444A.090 , 482.313 , 482C.230 or 482C.240 , or chapter 680B of NRS, or who attempts to evade the payment of any such tax or fee, is jointly and severally liable with any other person who is required to pay such a tax or fee for the tax or fee owed plus interest and all applicable penalties. The responsible person shall pay the tax or fee upon notice from the Department that it is due. 2. As used in this section, “responsible person” includes:

(a)An officer or employee of a corporation; and

(b)A member or employee of a partnership or limited-liability company, Ê whose job or duty it is to collect, account for or pay to the Departm

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1. A responsible person who willfully fails to collect or pay to the Department any tax or fee required to be paid to the Department pursuant to this title, NRS 444A.090 , 482.313 , 482C.230 or 482C.240 , or chapter 680B of NRS, or who attempts to evade the payment of any such tax or fee, is jointly and severally liable with any other person who is required to pay such a tax or fee for the tax or fee owed plus interest and all applicable penalties. The responsible person shall pay the tax or fee upon notice from the Department that it is due.
2. As used in this section, “responsible person” includes:
(a) An officer or employee of a corporation; and
(b) A member or employee of a partnership or limited-liability company,
Ê whose job or duty it is to collect, account for or pay to the Department any tax or fee required to be paid to the Department pursuant to this title, NRS 444A.090 , 482.313 , 482C.230 or 482C.240 , or chapter 680B of NRS.