No suit or proceeding 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.
NRS 372.675
Action for refund: Claim as condition precedent
Known as the Sales and Use Tax Act
The act spans §§ 372–372 (154 sections).
Applied in 1 court decision — leading case Campbell v. State, Department of Taxation (1992)
Most recently applied in Campbell v. State, Department of Taxation (March 1992)
(Added to NRS by 1979, 428)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.