Nev. Rev. Stat. § 370.5044 — 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 the Nevada Tax
Commission, the claimant may bring an action against the Department on the
grounds set forth in the claim 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 Department, for the recovery of the whole or any part of
the amount with respect to which the claim has been disallowed.
2.  Failure to bring an action within the
time specified constitutes a waiver of any demand against the State on account
of alleged overpayments.