Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 368A.330 — Action for recovery of erroneous refund: Jurisdiction; venue; prosecution
NRS 368A.330 Action for recovery of erroneous refund: Jurisdiction; venue;
prosecution.
1. The Board or the Department may recover
a refund or any part thereof which is erroneously made and any credit or part
thereof which is erroneously allowed in an action brought in a court of
competent jurisdiction in Carson City or Clark County in the name of the State
of Nevada.
2. The action must be tried in Carson City
or Clark County unless the court, with the consent of the Attorney General,
orders a change of place of trial.
3. The Attorney General shall prosecute
the action, and the provisions of NRS, the Nevada Rules of Civil Procedure and
the Nevada Rules of Appellate Procedure relating to service of summons,
pleadings, proofs, trials and appeals are applicable to the proceedings.
Source: official text