Nevada § 366.660 Prohibition against issuance of injunction or other process to prevent collection of tax; action against State Treasurer after payment under protest

Nevada Statutes

§ 366.660 — Prohibition against issuance of injunction or other process to prevent collection of tax; action against State Treasurer after payment under protest

Nevada § 366.660

Title 32REVENUE AND TAXATION

Ch. 366Tax

OVERPAYMENTS AND REFUNDS

This text of Nevada § 366.660 (Prohibition against issuance of injunction or other process to prevent collection of tax; action against State Treasurer after payment under protest) 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. § 366.660 (2026).

Text

1.No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any court against this State or any officer thereof to prevent or enjoin the collection pursuant to this chapter of any excise tax or other amount required to be collected.

2.After payment of any such excise tax or other amount under protest, verified and setting forth the grounds of objection to the legality thereof, filed with the Department at the time of payment of the tax or other amount protested, the special fuel supplier, special fuel dealer or special fuel user making the payment may bring an action against the State Treasurer in the District Court in and for Carson City for the recovery of the amount so paid under protest.

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1. No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any court against this State or any officer thereof to prevent or enjoin the collection pursuant to this chapter of any excise tax or other amount required to be collected.
2. After payment of any such excise tax or other amount under protest, verified and setting forth the grounds of objection to the legality thereof, filed with the Department at the time of payment of the tax or other amount protested, the special fuel supplier, special fuel dealer or special fuel user making the payment may bring an action against the State Treasurer in the District Court in and for Carson City for the recovery of the amount so paid under protest.