Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 366.670 — Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality
NRS 366.670 Action to recover amount paid: Time to sue; waiver of right;
consideration of grounds of illegality.
1. No action authorized by subsection 2 of
NRS 366.660 may be instituted more than
90 days after payment under protest has been made. Failure to bring suit within
the 90 days shall constitute a waiver of any and all demands against the State
on account of alleged overpayments.
2. No grounds of illegality shall be
considered by the court other than those set forth in the protest filed at the
time of such payment.
Source: official text