Nev. Rev. Stat. § 363A.190 — Action for refund: Period for commencement; venue; waiver

1.  Within 90 days after a final decision upon
a claim filed pursuant to this chapter is rendered by the 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.