The Department may recover any refund or part of it which is erroneously made and any credit or part of it which is erroneously allowed in an action brought in a court of competent jurisdiction in Carson City or Clark County in the name of the State of Nevada.
NRS 372.705
Action to recover erroneous refund: Authority of Department
Known as the Sales and Use Tax Act
The act spans §§ 372–372 (154 sections).
(Added to NRS by 1979, 429; A 1999, 2495)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.