Nev. Rev. Stat. § 372A.2868 — Prerequisites to judicial review of final order; credit or refund. [Effective January 1, 2027.]

NRS  372A.2868    Prerequisites to judicial review of final order; credit or
refund. [Effective January 1, 2027.]
1.  Before a person may seek judicial
review pursuant to NRS 233B.130 from a
final decision of the Nevada Tax Commission pursuant to this chapter, the
person must:
(a) Pay the amount of any outstanding liability
as set forth in the final decision; or
(b) Enter into a written agreement with the
Department establishing a later date by which he or she must pay the amount of
the outstanding tax liability.
2.  If a court determines that the amount
of any outstanding tax liability set forth in the final decision should be
reduced or that the person does not owe any taxes, the Department shall credit
or refund any amount paid by the person that exceeds the amount owed, with
interest determined in accordance with NRS
360.2935 .