Action for refund: Claim as condition precedent.

Nev. Rev. Stat. § 374.680
in effect
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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.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-374.htmlFetched: 10/4/2026