A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.
NRS 372.700
Standing to recover
Known as the Sales and Use Tax Act
The act spans §§ 372–372 (154 sections).
Applied in 3 court decisions — leading case STATE, DEPT. OF TAXATION v. DaimlerChrysler (2005)
Most recently applied in State, Department of Taxation v. Chrysler Group LLC (May 2013)
(Added to NRS by 1979, 429)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.