Nev. Rev. Stat. » NRS: CHAPTER 360 - GENERAL PROVISIONS
Nevada Revised Statutes

Nev. Rev. Stat. § 360.297 (2026)

Joint and several liability of responsible persons

✓ current as of July 2026
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NRS 360.297  Joint and several liability of responsible persons.

      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.

      (Added to NRS by 2005, 571; A 2011, 397; 2021, 1857)

     

Notes of Decisions
Cited in 5 cases, 2007–2016 · leading case: Arizona Dep't of Revenue v. Action Marine, Inc., 181 P.3d 188 (Ariz. 2008).
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Arizona Dep't of Revenue v. Action Marine, Inc., 181 P.3d 188 (Ariz. 2008). · cites it 2× “§ 15-68-811 (2007); Nev.Rev.Stat. § 360.297 (2007); N.J. Stat.”
Silver State Elec. Supply Co. v. State ex rel. Dep't of Taxation, 157 P.3d 710 (Nev. 2007). “See NRS 360.297(2) (defining “responsible person” as a corporate officer “whose job or duty it is to collect, account for or pay” Nevada taxes on behalf of the corporation).”
State, Tax Comm'n Ex Rel. Nevada Dep't of Taxation v. Am. Home Shield of Nevada, Inc., 254 P.3d 601 (Nev. 2011). “6 Compare NRS 360.297 (referencing NRS Chapter 680B), and NRS 360.”
Rubinson v. State, Dept of Taxation (Nev. 2016). “An administrative law judge found appellants Mitchell Rubinson and Roman Jones to be responsible persons under NRS 360.297 who willfully failed to pay for Prive Las Vegas, LLC's unpaid taxes.”
Ador v. Action marine/randall (Ariz. 2008). “§ 15 - 68-811 (2007); Nev. Rev. Stat. § 360.297 (2007); N.J. Stat.”
— Nev. Rev. Stat. § 360.297(2) — 1 case
Silver State Elec. Supply Co. v. State ex rel. Dep't of Taxation, 157 P.3d 710 (Nev. 2007). “See NRS 360.297(2) (defining “responsible person” as a corporate officer “whose job or duty it is to collect, account for or pay” Nevada taxes on behalf of the corporation).”
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