No suit or proceeding shall 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 duly filed.
NRS 374.680
Action for refund: Claim as condition precedent
Known as the Local School Support Tax Law
The act spans §§ 374–374 (159 sections).
Applied in 2 court decisions — leading case State, Dept. of Taxation v. Scotsman Mfg. Co. (1993)
Most recently applied in BENSON VS. STATE ENGINEER (September 2015)
(Added to NRS by 1967, 917)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.