After payment of any excise tax under protest duly verified, served on the Department, and setting forth the grounds of objection to the legality of the excise tax, the dealer or supplier paying the excise tax may bring an action against the State Treasurer in the District Court in and for Carson City for the recovery of the excise tax so paid under protest.
NRS 365.460
Action to recover amount paid: Protest required; venue
Applied in 1 court decision — leading case Saveway Super Service Stations, Inc. v. Cafferata (1988)
Most recently applied in Saveway Super Service Stations, Inc. v. Cafferata (August 1988)
[Part 11:74:1935; 1931 NCL § 6570.11]—(NRS A 1969, 312; 1975, 1698; 1999, 1015, 2494; 2001, 69)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.