Nevada Revised Statutes 372B.220 – Standing to file petition for judicial review; failure to file petition constitutes waiver
Current as of: 2023 | Check for updates
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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.
Terms Used In Nevada Revised Statutes 372B.220
- person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
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.