Nevada Revised Statutes

Nev. Rev. Stat. § 78.747 (2026)

Liability of another person for debt or liability of corporation

✓ current as of July 2026

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NRS 78.747 Liability of another person for debt or liability of corporation.

1. Except as otherwise specifically provided by statute or agreement, no person other than a corporation is individually liable for a debt or liability of the corporation unless the person acts as the alter ego of the corporation.

2. A person acts as the alter ego of a corporation only if:

(a) The corporation is influenced and governed by the person;

(b) There is such unity of interest and ownership that the corporation and the person are inseparable from each other; and

(c) Adherence to the notion of the corporation being an entity separate from the person would sanction fraud or promote a manifest injustice.

3. The question of whether a person acts as the alter ego of a corporation must be determined by the court as a matter of law.

(Added to NRS by 2001, 3170; A 2019, 99)

Notes of Decisions

Cited in 49 cases (17 in the last 5 years), 2004–2025 · leading case: AE Restaurant Assocs., LLC v. Giampietro (In Re Giampietro), 317 B.R. 841 (Bankr. D. Nev. 2004).

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AE Restaurant Assocs., LLC v. Giampietro (In Re Giampietro), 317 B.R. 841 (Bankr. D. Nev. 2004). · cites it 10× “*846 The alter ego doctrine has a long and contentious history. Its origins lie in equity, and the desire of courts to not permit investors to manipulate the statutory privilege of limited liability to the knowing disadvantage of those who deal with the corporation.”

Webb v. Shull, 270 P.3d 1266 (Nev. 2012). · cites it 3× “The district court failed to sufficiently support its conclusion that Shull was not the alter ego of Celebrate Webb argues that the district court abused its discretion when it found that he failed to prove that Shull was Celebrate’s alter ego under NRS 78.747. That statute…”

Brown v. Kinross Gold U.S.A., Inc., 531 F. Supp. 2d 1234 (D. Nev. 2008). · cites it 2× “The alter ego doctrine applies if “(a) The corporation is influenced and governed by the stockholder, director or officer; (b) There is such a unity of interest and ownership that the corporation and the stockholder, director or officer are inseparable from each other; and .”

Leonard v. Coolidge (In Re Nat'l Audit Def. Network), 367 B.R. 207 (Bankr. D. Nev. 2007). · cites it 2× “See Nev.Rev.Stat. § 78.747 (2004). 23 The plaintiff in an alter ego action — here, the Trustee — must show the three factors by a preponderance of the evidence.”

Phillips v. Carlton Energy Grp., LLC, 475 S.W.3d 265 (Tex. 2015). “Nev. Rev. Stat. § 78.747 (2013). . Viega GmbH v.”

Basic Mgmt. Inc. v. United States, 569 F. Supp. 2d 1106 (D. Nev. 2008). “Under Nevada law, the following requirements must be met to pierce the corporate veil: (1) the corporation is influenced and governed by the stockholder asserted to be its alter ego; (2) there must be such unity of interest and ownership that corporation and the stockholder are…”

Boucher v. Shaw, 196 P.3d 959 (Nev. 2008). “NRS 78.747 (emphasis added). Leonard, 63 P.”

Ene v. Graham, 546 P.3d 1232 (Nev. 2024). · cites it 4× “We recognize that the alter ego analysis for LLCs is the same as that for corporations and conclude that substantial evidence does not support the district court's determination that Ene was the alter ego of IPH.”

PRN Real Est. & Investments, Ltd. v. William W. Cole, Jr., 85 F.4th 1324 (11th Cir. 2023). “” Nev. Rev. Stat. § 78.747 . A person acts as a corporation’s alter ego “only if: (a) The corporation is influenced and governed by the person; (b) [t]here is such unity of interest and ownership that the corporation and the person are inseparable from each other; and (c)…”

Bd. of Trs. of the Painters & Floorcoverers Jt. Comm. v. Super Structures Inc., 375 F. Supp. 3d 1172 (D. Nev. 2019). · cites it 2× “" Such an interpretation would also be inconsistent with NRS 78.747, under which Nevada expressly authorizes alter ego claims.”

301 Clifton Place L.L.C. v. 301 Clifton Place Condo. Ass'n, 783 N.W.2d 551 (Minn. Ct. App. 2010). “Nev.Rev.Stat. § 78.747(2) (2009). The statute also calls on courts to treat an alter ego determination as a question of law.”

Volvo Constr. Equip. Rents, Inc. v. NRL Rentals, LLC, 614 F. App'x 876 (9th Cir. 2015). · cites it 3× “2012) ("The parties assume that NRS 78.747, which is part of the statutory chapter governing corporations, applies to the alter ego assertion against Shull and Celebrate, an LLC.”

Show all 49 citing cases →

— Nev. Rev. Stat. § 78.747(1) — 4 cases

Volvo Constr. Equip. Rents, Inc. v. NRL Rentals, LLC, 614 F. App'x 876 (9th Cir. 2015). “2012) ("The parties assume that NRS 78.747, which is part of the statutory chapter governing corporations, applies to the alter ego assertion against Shull and Celebrate, an LLC.”

Gardner Vs. Dist. Ct. (henderson Water Park, Llc), 2017 NV 89 (Nev. 2017).

Layton v. Green Valley Vill. Cmty. Ass'n (D. Nev. 2022).

— Nev. Rev. Stat. § 78.747(2) — 9 cases

Certain v. Sundridge Builders, Inc. C/W 71383 (Nev. 2018).

Am. Asphalt & Grading Co., Inc. v. Bowman (Nev. 2016).

Gardner v. R&O Constr., Inc. (Nev. 2019).

— Nev. Rev. Stat. § 78.747(2)(a) — 1 case

Schulte Vs. Dagger Prop.'S 1, Llc (Nev. 2019).

— Nev. Rev. Stat. § 78.747(3) — 1 case

8 Mine, LLC v. The Eljen Grp., LLC (D. Nev. 2020).

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