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

Nev. Rev. Stat. § 372.680 (2026)

Action for refund: Time to sue; venue of action; waiver

✓ current as of July 2026
Find cases: SyfertCases citing this section NRSleg.state.nv.us (official) Justiaon Justia CornellLII Search CasesGoogle Scholar
NRS 372.680  Action for refund: Time to sue; venue of action; waiver.

      1.  Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the Nevada Tax Commission, the claimant may bring an action against the Department on the grounds set forth in the claim 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 Department, for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.

      2.  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 1979, 428; A 1999, 2495)

     

Notes of Decisions
Cited in 7 cases, 1965–2014 · leading case: S. California Edison v. First Jud. Dist. Court, 255 P.3d 231 (Nev. 2011).
Sort: Relevance Newest Treatment
S. California Edison v. First Jud. Dist. Court, 255 P.3d 231 (Nev. 2011). · cites it 21× “In this case, after the Nevada Tax Commission denied petitioner Southern California Edison’s claims for refunds of use taxes, Edison filed a complaint in district court, seeking relief under NRS 372.680. The district court ordered that the matter would proceed on the…”
Campbell v. State, Dep't of Taxation, 827 P.2d 833 (Nev. 1992). · cites it 3× “The Campbells’ administrative appeal to the Tax Commission was denied on October 3, 1990.”
State Dep't of Taxation v. Masco Builder Cabinet Grp., 312 P.3d 475 (Nev. 2013). “While the exhaustion doctrine applies in this matter because the Department statutorily maintains original jurisdiction in all claims for tax refunds, see NRS 372.680 (addressing the administrative process), we have concluded that interest is due on any overpayment with no need…”
Hansen-Neiderhauser, Inc. v. Nevada State Tax Comm'n, 402 P.2d 480 (Nev. 1965). · cites it 2× “NRS 372.680. 1 The trial court sustained a motion to dismiss without leave to further amend the appellant’s amended complaint, first because it contained an allegation which did not appear specifically in the claim (NRS 372.”
State v. Obexer & Son, Inc., 660 P.2d 981 (Nev. 1983). “See NRS 372.680. 2 NRS 372.265 provides as follows: There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this state of, tangible personal property the gross receipts from the sale of which, or…”
Barta v. State, Bd. of Equalization (Nev. 2013). · cites it 2× “Thus, this court held, NRS 372.680 "contemplates judicial review, in accordance with NRS Chapter 233B, and a petition for judicial review SUPREME COURT OF NEVADA 5 (0) 1947A under those statutes is the sole remedy after a final decision by the Commission.”
Deja Vu Showgirls v. State, Dep't of Tax., 2014 NV 72 (Nev. 2014). · cites it 2× “Notably, in Edison, the Department stated in its brief to the Commission that the taxpayer could file a de novo action against the Department under NRS 372.680. Id. Additionally, an administrative law judge from the Department told the parties' counsel that "Mn the event that…”
— Nev. Rev. Stat. § 372.680(1) — 1 case
Barta v. State, Bd. of Equalization (Nev. 2013). “Thus, this court held, NRS 372.680 "contemplates judicial review, in accordance with NRS Chapter 233B, and a petition for judicial review SUPREME COURT OF NEVADA 5 (0) 1947A under those statutes is the sole remedy after a final decision by the Commission.”
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.