Home/Nevada/Statutes/Title 32: REVENUE AND TAXATION/Ch. 372A: Tax/: Overpayments and Refunds/§ 372A.340
Nevada Statutes

§ 372A.340 — Standing to file petition for judicial review; failure to file petition constitutes waiver

Nevada § 372A.340
JurisdictionNevada
Title 32REVENUE AND TAXATION
Ch. 372ATax
Overpayments and Refunds

This text of Nevada § 372A.340 (Standing to file petition for judicial review; failure to file petition constitutes 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. § 372A.340 (2026).

Text

1.A proceeding for judicial review of a decision of the Nevada Tax Commission may not be commenced or maintained by an assignee of the claimant or by any other person other than the person who paid the amount at issue in the claim.
2.The failure of a claimant to file a timely petition for judicial review constitutes a waiver of any demand against the State on account of any overpayment.

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Legislative History

(Added to NRS by 2015, 2260 )

Nearby Sections

15
§ 372A.010
Definitions
§ 372A.015
“Cannabis” defined
§ 372A.020
“Controlled substance” defined
§ 372A.040
“Sell” defined
§ 372A.050
Department to adopt regulations
§ 372A.060
Applicability; no immunity from criminal prosecution
§ 372A.070
Registration with Department as dealer; payment and calculation of tax on controlled substances other than cannabis or cannabis products; identifying information in tax return; civil penalty; action for enforcement
§ 372A.080
Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure
§ 372A.090
Revenue stamps: Design, printing and sale; record of stamps sold
§ 372A.100
Destruction of spoiled or unusable revenue stamps
§ 372A.110
Deposit and allocation of taxes, fees and penalties collected
§ 372A.120
Delivery of controlled substances obtained by Department; law enforcement agency to notify Department concerning person having possession of controlled substance
§ 372A.130
Action to enjoin assessment or collection of tax, interest or penalty barred
§ 372A.200
Definitions
§ 372A.205
“Adult-use cannabis retail store” defined
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Bluebook (online)
Nevada § 372A.340, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/372A.340.