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NRS 372.775

Application of doctrine of res judicata

Known as the Sales and Use Tax Act

The act spans §§ 372–372 (154 sections).

(Added to NRS by 1979, 431; A 1981, 290)

In the determination of any case arising under this chapter, the rule of res judicata is applicable only if the liability involved is for the same period as was involved in another case previously determined.

Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.