Nevada § 365.351 - Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax
Full text of Nevada Nevada Revised Statutes § 365.351 — Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax, with citation guidance and answers to common questions.
§ 365.351. Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax
1. A responsible person who willfully fails to collect or pay to the Department the
tax imposed by this chapter or who willfully attempts to evade the payment of the
tax is jointly and severally liable with the dealer or supplier for the tax owed,
plus interest and all applicable penalties. The responsible person shall pay the tax 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 the tax imposed
by this chapter.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 365.351
What does Nevada Revised Statutes § 365.351 cover?
Section 365.351 ("Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax") 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 § 365.351?
A common citation format is "Nevada Revised Statutes § 365.351" (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 § 365.351 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.