Nev. Rev. Stat. § 365.460 — Action to recover amount paid: Protest required; venue

After payment of any excise tax under protest
duly verified, served on the Department, and setting forth the grounds of
objection to the legality of the excise tax, the dealer or supplier paying the
excise tax may bring an action against the State Treasurer in the District
Court in and for Carson City for the recovery of the excise tax so paid under
protest.