NRS 372.680
Action for refund: Time to sue

venue of action
waiver.

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.

Source: Section 372.680 — Action for refund: Time to sue; venue of action; waiver., https://www.leg.state.nv.us/NRS/NRS-372.html#NRS372Sec680.

372.630
Certification of excess amount collected 372.635
Limitations on claims for refund or credit. 372.640
Credit or refund for use tax: Reimbursement of vendor for sales tax. 372.645
Form and contents of claim for credit or refund. 372.650
Failure to file claim constitutes waiver. 372.655
Service of notice of disallowance of claim. 372.660
Payment of interest on overpayments. 372.665
Disallowance of interest. 372.670
Injunction or other process to prevent collection of tax prohibited. 372.675
Action for refund: Claim as condition precedent. 372.680
Action for refund: Time to sue 372.685
Right of appeal on failure of Department to mail notice of action on claim. 372.690
Judgment for plaintiff: Credits 372.695
Allowance of interest. 372.700
Standing to recover. 372.705
Action to recover erroneous refund: Authority of Department. 372.710
Action to recover erroneous refund: Venue. 372.715
Action to recover erroneous refund: Prosecution by Attorney General 372.720
Cancellation of illegal determination: Procedure

Last Updated

Feb. 5, 2021

§ 372.680’s source at nv.us

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Location: https://nevada.public.law/statutes/nrs_372.680

Original Source: Section 372.680 — Action for refund: Time to sue; venue of action; waiver., https://www.leg.state.nv.us/NRS/NRS-372.html#NRS372Sec680 (last accessed Feb. 5, 2021).