Nev. Rev. Stat. » NRS: CHAPTER 372 - SALES AND USE TAXES
Nevada Revised Statutes

Nev. Rev. Stat. § 372.675 (2026)

Action for refund: Claim as condition precedent

✓ current as of July 2026
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NRS 372.675  Action for refund: Claim as condition precedent.  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)

     

Notes of Decisions
Cited in 1 case, 1992–1992 · leading case: Campbell v. State, Dep't of Taxation, 827 P.2d 833 (Nev. 1992).
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Campbell v. State, Dep't of Taxation, 827 P.2d 833 (Nev. 1992). “Pursuant to NRS 372.675, as a condition precedent to maintaining an action for a refund, a party must file a formal written demand for repayment with the Tax Department.”
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