Nevada § 365.470 Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality

Nevada Statutes

§ 365.470 — Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality

Nevada § 365.470

Title 32REVENUE AND TAXATION

Ch. 365Taxes

OVERPAYMENTS AND REFUNDS

This text of Nevada § 365.470 (Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 365.470 (2026).

Text

1.No action authorized by NRS 365.460 may be instituted more than 90 days after the last day prescribed for the payment of the excise tax without penalty. Failure to bring suit within the 90 days shall constitute a waiver of any and all demands against the State on account of alleged overpayment of excise taxes.

2.No grounds of illegality of the excise tax shall be considered by the Court other than those set forth in the protest filed at the time of the payment of the excise tax.

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1. No action authorized by NRS 365.460 may be instituted more than 90 days after the last day prescribed for the payment of the excise tax without penalty. Failure to bring suit within the 90 days shall constitute a waiver of any and all demands against the State on account of alleged overpayment of excise taxes.
2. No grounds of illegality of the excise tax shall be considered by the Court other than those set forth in the protest filed at the time of the payment of the excise tax.