Nev. Admin. Code § 360A.180 — 360A.180

NAC 360A.180    Agreement for payment in installments: Duties of taxpayer before
execution by Department. ( NRS 360A.020 , 360A.080 )
1.  If the Department offers to enter into an
agreement with a taxpayer to pay a tax, fee, interest or penalty in
installments pursuant to NRS
360A.080 , the taxpayer must, before the Department will execute the
agreement, submit to the Department:
(a) The initial payment set forth in the terms of
the agreement; and
(b) A personal guarantee of payment in full given
by:
(1) The taxpayer, in his or her individual
capacity, if the taxpayer is the sole responsible person; or
(2) For all other taxpayers, two responsible
persons in their individual capacities.
2.  As used in this section, “responsible
person” includes:
(a) An officer or employee of a corporation; or
(b) A member or employee of a partnership or
limited-liability company,
Ê whose job or
duty it is to collect, account for or pay to the Department a tax imposed by chapter 365 , 366 or 373
of NRS or NRS 590.120 or 590.840 .
(Added to NAC by Dep’t of Motor Veh. by R101-05, eff.
10-31-2005)
DETERMINATION OF DEFICIENT PAYMENT