Nev. Rev. Stat. » NRS: CHAPTER 87 - PARTNERSHIPS
Nevada Revised Statutes

Nev. Rev. Stat. § 87.010 (2026)

Short title

✓ current as of July 2026
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NRS 87.010  Short title.  NRS 87.010 to 87.430, inclusive, may be cited as the Uniform Partnership Act.

      [1:74:1931; 1931 NCL § 5028]—(NRS A 2005, 440)

     

Notes of Decisions
Cited in 5 cases (3 in the last 5 years), 1972–2025 · leading case: Pietz v. Comm'r, 59 T.C. 207 (Tax Ct. 1972).
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Pietz v. Comm'r, 59 T.C. 207 (Tax Ct. 1972). · cites it 2× “The proceeds of the permanent loan were applied on the construction loan, leaving a balance still owing of $ 61,742.16. The bank officers certainly knew what the proceeds of the loan had been used for and could probably have collected the balance from the partnership (and…”
Underwood v. Oriol (D. Nev. 2025). · cites it 2× “The Nevada Supreme Court held that under the Uniform 19 Partnership Act (NRS § 87.010), the language defining a partnership is “based upon a 20 common law or aggregate theory of partnership,” meaning that a partnership is not an 21 entity separate from the people who compose it.”
Darrough v. SOC LLC (D. Nev. 2025). · cites it 2× “The Uniform Partnership Act provides 3 that “[a]ny association formed under any other statute of this State, or any statute adopted by 4 authority, other than the authority of this State, is not a partnership under NRS 87.010 to 5 87.430.” Nev. Rev. Stat. § 87.”
DeFiore v. SOC LLC (D. Nev. 2025). · cites it 2× “The Uniform Partnership Act provides 3 that “[a]ny association formed under any other statute of this State, or any statute adopted by 4 authority, other than the authority of this State, is not a partnership under NRS 87.010 to 5 87.430.” Nev. Rev. Stat. § 87.”
Uhlmeyer v. USAA Cas. Ins. Co. (D. Nev. 2020). “1 Nevada’s Uniform Partnership Act states that “[a]ny association formed under any other 2 statute of this State…is not a partnership under NRS 87.010 to 87.430.” NEV. REV. STAT. 3 §87.”
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