Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 372A.360 — Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund
NRS 372A.360 Injunction or other process to prevent collection of tax
prohibited; filing of claim is condition precedent to maintaining action for
refund.
1. No injunction, writ of mandate or other
legal or equitable process may issue in any suit, action or proceeding in any
court against this State or against any officer of the State to prevent or
enjoin the collection of the excise tax on cannabis or any amount of tax,
penalty or interest required to be collected.
2. No suit or proceeding, including,
without limitation, a proceeding for judicial review, may be maintained in any
court for the recovery of any amount alleged to have been erroneously or
illegally determined or collected unless a claim for refund or credit has been
filed within the time prescribed in NRS
372A.310 .
Miscellaneous Provisions
Source: official text