Nev. Rev. Stat. » NRS: CHAPTER 78 - PRIVATE CORPORATIONS

Nev. Rev. Stat. § 78.747

Liability of another person for debt or liability of corporation

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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 Associates, LLC v. Giampietro (In Re Giampietro)
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AE Restaurant Associates, LLC v. Giampietro (In Re Giampietro) (2004) nvb · cites it 10× “See Nev. Rev. Stat. § 78.747 (2004), added by ch.”
Webb v. Shull (2012) nev · 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. (2008) nvd · cites it 2× “” Nev.Rev.Stat. § 78.747. See also LFC Mktg.”
Leonard v. Coolidge (In Re National Audit Defense Network) (2007) nvb · 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 Group, LLC (2015) tex “…. Id. . Nev. Rev. Stat. § 78.747 (2013). . Viega GmbH v. Eighth Jud. Dist. Ct. of the State, 328 P.3d 1152 (Nev,2014) (local subsidiaries' contacts with state ca”
Basic Management Inc. v. United States (2008) nvd “…adherence to the corporate fiction of a separate entity would sanction fraud or promote a manifest injustice. N.R.S. § 78.747; Lorenz v. Beltio, Ltd., 114 Nev. 795 , <span class="citation" data-id=”
Boucher v. Shaw (2008) nev “NRS 78.747 (emphasis added). Leonard, <a href="/opinion/2630552/leonard-v-mcmorris/#333" aria-description="Citation for case: Leonard v.”
Ene v. Graham (2024) nev · cites it 4× “376 is the same as the analysis for corporations under NRS 78.747 This court has yet to interpret NRS 86.”
PRN Real Estate & Investments, Ltd. v. William W. Cole, Jr. (2023) ca11 “…debt unless the individual “acts as the alter ego of the corporation.” 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…”
Bd. of Trs. of the Painters & Floorcoverers Joint Comm. v. Super Structures Inc. (2019) nvd · 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 Condominium Ass'n (2010) minnctapp “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 Construction Equipment Rents, Inc. v. NRL Rentals, LLC (2015) ca9 · 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 Construction Equipment Rents, Inc. v. NRL Rentals, LLC (2015) ca9 “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) nev
GARDNER VS. DIST. CT. (HENDERSON WATER PARK, LLC) (2017) nev
Layton v. Green Valley Village Community Association (2022) nvd
— Nev. Rev. Stat. § 78.747(2) — 9 cases
301 Clifton Place L.L.C. v. 301 Clifton Place Condominium Ass'n (2010) minnctapp “Nev.Rev.Stat. § 78.747(2) (2009). The statute also calls on courts to treat an alter ego determination as a question of law.”
Certain v. Sundridge Builders, Inc. C/W 71383 (2018) nev
Certain v. Sundridge Builders, Inc. C/W 71383 (2018) nev
American Asphalt & Grading Co., Inc. v. Bowman (2016) nev
Gardner v. R&O Constr., Inc. (2019) nev
— Nev. Rev. Stat. § 78.747(2)(a) — 1 case
Schulte Vs. Dagger Prop.'S 1, Llc (2019) nev
— Nev. Rev. Stat. § 78.747(3) — 1 case
8 Mine, LLC v. The Eljen Group, LLC (2020) nvd
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