Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 370.5047 — Standing to recover
A
judgment may not be rendered in favor of the plaintiff in any action brought
against the Department to recover any amount paid when the action is brought by
or in the name of an assignee of the person paying the amount or by any person
other than the person who paid the amount.
Source: official text