Nev. Rev. Stat. » NRS: CHAPTER 374 - LOCAL SCHOOL SUPPORT TAX
Nevada Revised Statutes

Nev. Rev. Stat. § 374.680 (2026)

Action for refund: Claim as condition precedent

✓ current as of July 2026
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NRS 374.680  Action for refund: Claim as condition precedent.  No suit or proceeding shall 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 duly filed.

      (Added to NRS by 1967, 917)

     

Notes of Decisions
Cited in 3 cases, 1993–2015 · leading case: State, Dept. of Taxation v. Scotsman Mfg. Co., 849 P.2d 317 (Nev. 1993).
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State, Dept. of Taxation v. Scotsman Mfg. Co., 849 P.2d 317 (Nev. 1993). · cites it 2× “640(1) 1 and NRS 374.680 2 required Scotsman to file a refund claim with the Department within three years from the time it made the tax payments in 1987.”
Benson Vs. State Eng'r, 2015 NV 78 (Nev. 2015). · cites it 2× “640(1) and NRS 374.680 required Scotsman to seek a refund from the Department of Taxation within three years of making the payments.”
Benson Vs. State Eng'r, 2015 NV 78 (Nev. 2015). “640(1) and NRS 374.680 required Scotsman to seek a refund from the Department of Taxation within three years of making the payments.”
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