Nev. Rev. Stat. § 365.470 — Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality

NRS  365.470    Action to recover amount paid: Time to sue; waiver of right;
consideration of grounds of illegality.
1.  No action authorized by NRS 365.460 may be instituted more than 90
days after the last day prescribed for the payment of the excise tax without
penalty. Failure to bring suit within the 90 days shall constitute a waiver of
any and all demands against the State on account of alleged overpayment of
excise taxes.
2.  No grounds of illegality of the excise
tax shall be considered by the Court other than those set forth in the protest
filed at the time of the payment of the excise tax.