Nev. Rev. Stat. § 370.5048 — Action for recovery of erroneous refund: Jurisdiction; venue; prosecution

NRS  370.5048    Action for recovery of erroneous refund: Jurisdiction; venue;
prosecution.
1.  The Department may recover any refund
or part of it which is erroneously made and any credit or part of it 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.