1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the 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 2003, 20th Special Session, 145)
Structure Nevada Revised Statutes
NRS 363B.020 - "Commission" defined.
NRS 363B.030 - "Employer" defined.
NRS 363B.040 - "Employment" defined.
NRS 363B.050 - "Taxpayer" defined.
NRS 363B.060 - Duties of Department.
NRS 363B.070 - Maintenance and availability of records of taxpayer; penalty.
NRS 363B.110 - Imposition, amount and payment of tax; filing of return; credits.
NRS 363B.120 - Partial abatement of tax during initial period of operation of employer.
NRS 363B.130 - Extension of time for payment; payment of interest during period of extension.
NRS 363B.140 - Certification of excess amount collected; credit and refund.
NRS 363B.160 - Interest on overpayments; disallowance of interest.
NRS 363B.180 - Action for refund: Period for commencement; venue; waiver.
NRS 363B.200 - Allowance of interest in judgment for amount illegally collected.
NRS 363B.210 - Standing to recover.
NRS 363B.220 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.
NRS 363B.230 - Cancellation of illegal determination.