Nevada Code § 87.4357

Settlement of accounts and contributions among partners
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1. In winding up a partnerships business,
the assets of the partnership, including the contributions of the partners
required by this section, must be applied to discharge its obligations to
creditors, including, to the extent permitted by law, partners who are
creditors. Any surplus must be applied to pay in cash the net amount
distributable to partners in accordance with their right to distributions under
subsection 2.
2. Each partner is entitled to a
settlement of all partnership accounts upon winding up the partnership
business. In settling accounts among the partners, profits and losses that
result from the liquidation of the partnership assets must be credited and
charged to the partners accounts. The partnership shall make a distribution to
a partner in an amount equal to any excess of the credits over the charges in
the partners account. A partner shall contribute to the partnership an amount
equal to any excess of the charges over the credits in the partners account
but excluding from the calculation charges attributable to an obligation for
which the partner is not personally liable under NRS 87.433 .
3. If a partner fails to contribute the
full amount required under subsection 2, all of the other partners shall
contribute, in the proportions in which those partners share partnership
losses, the additional amount necessary to satisfy the partnership obligations
for which they are personally liable under NRS
87.433 . A partner or partners legal representative may recover from the
other partners any contributions the partner makes to the extent the amount
contributed exceeds that partners share of the partnership obligations for
which the partner is personally liable under NRS
87.433 .
4. After the settlement of accounts, each
partner shall contribute, in the proportion in which the partner shares
partnership losses, the amount necessary to satisfy partnership obligations
that were not known at the time of the settlement and for which the partner is
personally liable under NRS 87.433 .
5. The estate of a deceased partner is
liable for the partners obligation to contribute to the partnership.
6. An assignee for the benefit of
creditors of a partnership or a partner, or a person appointed by a court to
represent creditors of a partnership or a partner, may enforce a partners
obligation to contribute to the partnership.

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