Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER372. Sales and Use Taxes |
OVERPAYMENTS AND REFUNDS |
NRS372.675. Action for refund: Claim as condition precedent.
Latest version.
- 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.
(Added to NRS by 1979, 428)