Assembly Bill No. 531–Committee on Taxation

 

CHAPTER..........

 

AN ACT relating to taxation; establishing the joint and several liability of a responsible person and other taxpayers for the payment of the use tax, interest and applicable penalties that are owed; establishing the same liability for certain other analogous taxes; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

    Section 1. NRS 372.398 is hereby amended to read as follows:

    372.398  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 retailer] any other person who is required

by this chapter to pay the tax 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.

    Sec. 2.  NRS 374.403 is hereby amended to read as follows:

    374.403  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 retailer] any other person who is required

by this chapter to pay the tax 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.

    Sec. 3.  This act becomes effective upon passage and approval.

 

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