Nev. Rev. Stat. § 368A.280 — Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund

NRS  368A.280    Injunction or other process to prevent collection of tax
prohibited; filing of claim is condition precedent to maintaining action for
refund.
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 against any officer of the State to prevent or
enjoin the collection under this chapter of the tax imposed by this chapter or
any amount of tax, penalty or interest required to be collected.
2.  No suit or proceeding may be maintained
in any court for the recovery of any amount alleged to have been erroneously or
illegally determined or collected unless a claim for refund or credit has been
filed.