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NRS 372A.340 - Standing to file petition for judicial review; failure to file petition constitutes waiver.

NV Rev Stat § 372A.340 (2019) (N/A)
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1. A proceeding for judicial review of a decision of the Nevada Tax Commission may not be commenced or maintained by an assignee of the claimant or by any other person other than the person who paid the amount at issue in the claim.

2. The failure of a claimant to file a timely petition for judicial review constitutes a waiver of any demand against the State on account of any overpayment.

(Added to NRS by 2015, 2260)

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NRS 372A.330 - Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review.
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NRS 372A.350 - Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected.