Nev. Rev. Stat. § 363D.230 — 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.