Section 360A.180 - Agreement for payment in installments: Duties of taxpayer before execution by Department1. 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, 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.Nev. Admin. Code § 360A.180
Added to NAC by Dep't of Motor Veh. by R101-05, eff. 10-31-2005