NRS 374.685
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 county on account of alleged overpayments.

Source: Section 374.685 — Action for refund: Time to sue; venue of action; waiver., https://www.leg.state.nv.us/NRS/NRS-374.html#NRS374Sec685.

374.635
Certification of excess amount collected 374.640
Limitations on claims for refund or credit. 374.643
Credit or refund of tax for business within zone for economic development. 374.645
Credit or refund for use tax: Reimbursement of vendor for sales tax. 374.650
Form and contents of claim for credit or refund. 374.655
Failure to file claim constitutes waiver. 374.660
Service of notice of disallowance of claim. 374.665
Payment of interest on overpayments. 374.670
Disallowance of interest. 374.675
Injunction or other process to prevent collection of tax prohibited. 374.680
Action for refund: Claim as condition precedent. 374.685
Action for refund: Time to sue 374.690
Right of appeal on failure of Department to mail notice of action on claim. 374.695
Judgment for plaintiff: Credits 374.700
Allowance of interest. 374.705
Standing to recover. 374.710
Recovery of erroneous refunds: Action 374.715
District attorney to prosecute action for recovery of erroneous refund 374.720
Cancellation of illegal determination: Procedure

Last Updated

Feb. 5, 2021

§ 374.685’s source at nv.us

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Location: https://nevada.public.law/statutes/nrs_374.685

Original Source: Section 374.685 — Action for refund: Time to sue; venue of action; waiver., https://www.leg.state.nv.us/NRS/NRS-374.html#NRS374Sec685 (last accessed Feb. 5, 2021).