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

Nev. Rev. Stat. § 372.700 (2026)

Standing to recover

✓ current as of July 2026
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NRS 372.700  Standing to recover.  A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.

      (Added to NRS by 1979, 429)

     

Notes of Decisions
Cited in 3 cases, 2005–2013 · leading case: Dep't of Taxation v. Daimler-Chrysler Servs. North Am., LLC, 119 P.3d 135 (Nev. 2005).
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Dep't of Taxation v. Daimler-Chrysler Servs. North Am., LLC, 119 P.3d 135 (Nev. 2005). · cites it 6× “NRS 372.700 states: A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person…”
State, Dept. of Taxation v. Daimlerchrysler, 119 P.3d 135 (Nev. 2005). · cites it 6× “NRS 372.700 states: A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person…”
State, Dep't of Taxation v. Chrysler Grp. LLC, 300 P.3d 713 (Nev. 2013). “be refunded to the person [who overpaid the tax].” Thus, under the plain language of NRS 372.”
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