Nev. Admin. Code § 360.425
Unless the applicant provides to the Department a decree of emancipation issued to the applicant pursuant to NRS NRS 129.080 to 129.140, inclusive, the application of a person who is under the age of 18 years for a license or permit issued pursuant to NRS NRS 372.125 or 374.130 must include a statement signed by the parent or legal guardian of the applicant in substantially the following language:
I, the undersigned, hereby acknowledge responsibility until the applicant reaches 18 years of age for reporting or remitting to the Department any taxes imposed pursuant to .................... (chapter 372 or 374 of NRS, as applicable) that the applicant fails to report or remit to the Department.
................................................................................
Signature of applicant's parent or legal guardian
Nev. Admin. Code § 360.425
NRS 360.090, 364A.130, 372.125, 374.130