Nevada § 372.680 Action for refund: Time to sue; venue of action; waiver

Nevada Statutes

§ 372.680 — Action for refund: Time to sue; venue of action; waiver

Nevada § 372.680

Title 32REVENUE AND TAXATION

Ch. 372Sales

OVERPAYMENTS AND REFUNDS

This text of Nevada § 372.680 (Action for refund: Time to sue; venue of action; waiver) 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. § 372.680 (2026).

Text

1.Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the Nevada Tax Commission, the claimant may bring an action against the Department on the grounds set forth in the claim in a court of competent jurisdiction in Carson City, the county of this State where the claimant resides or maintains his or her principal place of business or a county in which any relevant proceedings were conducted by the Department, for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.

2.Failure to bring an action within the time specified constitutes a waiver of any demand against the State on account of alleged overpayments.

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1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the Nevada Tax Commission, the claimant may bring an action against the Department on the grounds set forth in the claim in a court of competent jurisdiction in Carson City, the county of this State where the claimant resides or maintains his or her principal place of business or a county in which any relevant proceedings were conducted by the Department, for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.
2. Failure to bring an action within the time specified constitutes a waiver of any demand against the State on account of alleged overpayments.