2019 Nevada Revised Statutes
Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft
NRS 365.470 - Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality.

Universal Citation: NV Rev Stat § 365.470 (2019)

1. No action authorized by NRS 365.460 may be instituted more than 90 days after the last day prescribed for the payment of the excise tax without penalty. Failure to bring suit within the 90 days shall constitute a waiver of any and all demands against the State on account of alleged overpayment of excise taxes.

2. No grounds of illegality of the excise tax shall be considered by the Court other than those set forth in the protest filed at the time of the payment of the excise tax.

[Part 11:74:1935; 1931 NCL § 6570.11] — (NRS A 1999, 2494)

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