Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 363D.270 — Action for recovery of erroneous refund: Jurisdiction; venue; prosecution
NRS 363D.270 Action for recovery of erroneous refund: Jurisdiction; venue;
prosecution.
1. The Department may recover a refund or
any part thereof which is erroneously made and any credit or part thereof which
is erroneously allowed in an action brought in a court of competent
jurisdiction in Carson City or Clark County in the name of the State of Nevada.
2. The action must be tried in Carson City
or Clark County unless the court, with the consent of the Attorney General,
orders a change of place of trial.
3. The Attorney General shall prosecute
the action, and the provisions of NRS, the Nevada Rules of Civil Procedure and
the Nevada Rules of Appellate Procedure relating to service of summons,
pleadings, proofs, trials and appeals are applicable to the proceedings.
Source: official text