Nev. Rev. Stat. § 372.754 — Civil actions; immunity; remedies

1.  Nothing in NRS 372.746 to 372.754 , inclusive, shall be construed to
create any remedy or private right of action against a marketplace facilitator.
2.  A marketplace facilitator that is
required to collect taxes imposed by this chapter is immune from civil
liability for claims arising from or related to the overpayment of taxes
imposed by this chapter if the marketplace facilitator acted in good faith and
without malicious intent.
3.  Nothing in this section shall apply to
or otherwise limit:
(a) Any claim, action, mandate, power, remedy or
discretion of the Department, or an agent or designee of the Department.
(b) The right of a taxpayer to seek a refund
pursuant to NRS 372.630 to 372.720 , inclusive.

PENALTIES