Nev. Rev. Stat. § 372A.340 — Standing to file petition for judicial review; failure to file petition constitutes waiver

NRS  372A.340    Standing to file petition for judicial review; failure to file
petition constitutes waiver.
1.  A proceeding for judicial review of a
decision of the Nevada Tax Commission may not be commenced or maintained by an
assignee of the claimant or by any other person other than the person who paid
the amount at issue in the claim.
2.  The failure of a claimant to file a
timely petition for judicial review constitutes a waiver of any demand against
the State on account of any overpayment.