Nev. Rev. Stat. § 366.660 — Prohibition against issuance of injunction or other process to prevent collection of tax; action against State Treasurer after payment under protest

NRS  366.660    Prohibition against issuance of injunction or other process to
prevent collection of tax; action against State Treasurer after payment under
protest.
1.  No injunction, writ of mandate or other
legal or equitable process may issue in any suit, action or proceeding in any
court against this State or any officer thereof to prevent or enjoin the
collection pursuant to this chapter of any excise tax or other amount required
to be collected.
2.  After payment of any such excise tax or
other amount under protest, verified and setting forth the grounds of objection
to the legality thereof, filed with the Department at the time of payment of
the tax or other amount protested, the special fuel supplier, special fuel
dealer or special fuel user making the payment may bring an action against the
State Treasurer in the District Court in and for Carson City for the recovery
of the amount so paid under protest.