Nevada § 360.297 - Joint and several liability of responsible persons
Full text of Nevada Nevada Revised Statutes § 360.297 — Joint and several liability of responsible persons, with citation guidance and answers to common questions.
§ 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, 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.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 360.297
What does Nevada Revised Statutes § 360.297 cover?
Section 360.297 ("Joint and several liability of responsible persons") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 360.297?
A common citation format is "Nevada Revised Statutes § 360.297" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 360.297 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.