Nev. Rev. Stat. § 368A.290 — Action for refund: Period for commencement; venue; waiver

1.  Within 90 days after a final decision
upon a claim filed pursuant to this chapter is rendered by:
(a) The Commission, the claimant may bring an
action against the Board on the grounds set forth in the claim.
(b) The Nevada Tax Commission, the claimant may
bring an action against the Department on the grounds set forth in the claim.
2.  An action brought pursuant to
subsection 1 must be brought in a court of competent jurisdiction in Carson
City, the county of this State where the claimant resides or maintains his or
her principal place of business or a county in which any relevant proceedings
were conducted by the Board or the Department, for the recovery of the whole or
any part of the amount with respect to which the claim has been disallowed.
3.  Failure to bring an action within the
time specified constitutes a waiver of any demand against the State on account
of alleged overpayments.