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2025 Nevada Revised Statutes
Chapter 372 - Sales and Use Taxes
NRS 372.675 - Action for refund: Claim as condition precedent.
Universal Citation:
NV Rev Stat § 372.675 (2025)
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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)
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