Nev. Rev. Stat. § 363D.230
Action for refund: Period for commencement; venue; waiver
Nevada · Nevada Revised Statutes Chapter 363D — Tax on Gross Revenue of Gold and Silver Mining Businesses · Status: effective
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- Nev. Rev. Stat. § 363D.230, Action for refund: Period for commencement; venue; waiver, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2107097
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Full text
1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the Commission, the claimant may bring an action against the Department on the grounds set forth in the claim in a court of competent jurisdiction in Carson City, the county of this State where the claimant resides or maintains his or her principal place of business or a county in which any relevant proceedings were conducted by the Department, for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.
2. Failure to bring an action within the time specified constitutes a waiver of any demand against the State on account of alleged overpayments.