Nevada Revised Statutes 372.680 – Action for refund: Time to sue; venue of action; waiver
Current as of: 2023 | Check for updates
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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.
Terms Used In Nevada Revised Statutes 372.680
- county: includes Carson City. See Nevada Revised Statutes 0.033
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
2. Failure to bring an action within the time specified constitutes a waiver of any demand against the State on account of alleged overpayments.