Nev. Rev. Stat. § 366.551 — Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax

NRS  366.551    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 special fuel dealer or special fuel 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,
Ê whose job or
duty it is to collect, account for or pay to the Department the tax imposed by
this chapter.

OVERPAYMENTS AND REFUNDS