NRS
368A.290 Action for refund: Period for commencement; venue; waiver.
1. Within 90 days after a final decision
upon a claim filed pursuant to this chapter is rendered by:
(a) The Commission, the claimant may bring an
action against the Board on the grounds set forth in the claim.
(b) The Nevada Tax Commission, the claimant may
bring an action against the Department on the grounds set forth in the claim.
2. An action brought pursuant to
subsection 1 must be brought in a court of competent jurisdiction in Carson
City, the county of this State where the claimant resides or maintains his or
her principal place of business or a county in which any relevant proceedings
were conducted by the Board or the Department, for the recovery of the whole or
any part of the amount with respect to which the claim has been disallowed.
3. Failure to bring an action within the
time specified constitutes a waiver of any demand against the State on account
of alleged overpayments.
(Added to NRS by 2003,
20th Special Session, 154; A 2005,
22nd Special Session, 143)
Notes of Decisions
K-Kel, Inc. v. Nev. Dep't of Taxation, 412 P.3d 15 (Nev. 2018).
“130(2)'s 30-day time limit or NRS 368A.290's 90-day time limit applies to petitions for judicial review from a decision of the Commission involving a tax refund request under NRS Chapter 368A.”
Deja Vu Showgirls v. State, Dep't of Tax., 2014 NV 72 (Nev. 2014).
· cites it 12× “2 DISCUSSION Nevada law required appellants to file a petition for judicial review On appeal, appellants argue that the district court erred by dismissing their case for failure to file a petition for judicial review in line with the Nevada Administrative Procedure Act (APA)…”
K-kel, Inc. Vs. State, Dep't of Taxation, 2018 NV 10 (Nev. 2018).
· cites it 2× “130(2)'s 30-day time limit or NRS 368A.290's 90-day time limit applies to petitions for judicial review from a decision of the Commission involving a tax refund request under NRS Chapter 368A.”
K-kel, Inc. Vs. State, Dep't of Taxation, 2018 NV 10 (Nev. 2018).
“130(2)'s 30-day time limit or NRS 368A.290's 90-day time limit applies to petitions for judicial review from a decision of the Commission involving a tax refund request under NRS Chapter 368A.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.