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, 2607)
Structure Nevada Revised Statutes
Chapter 372B - Taxes on Passenger Carriers
NRS 372B.015 - "Autonomous vehicle network company" defined.
NRS 372B.020 - "Certificate holder" defined.
NRS 372B.030 - "Common motor carrier of passengers" defined.
NRS 372B.040 - "Driver" defined.
NRS 372B.050 - "Operator" defined.
NRS 372B.060 - "Taxicab" defined.
NRS 372B.070 - "Taxpayer" defined.
NRS 372B.080 - "Transportation network company" defined.
NRS 372B.090 - "Transportation services" defined.
NRS 372B.100 - Applicability of chapter 360 of NRS.
NRS 372B.120 - Maintenance and availability of records of taxpayer; penalty.
NRS 372B.130 - Examination of records by Department.
NRS 372B.140 - Imposition and amount of tax on transportation network companies.
NRS 372B.160 - Imposition and amount of tax on taxicabs; deposit of proceeds with State Treasurer.
NRS 372B.170 - Deposit of amounts received by State Treasurer.
NRS 372B.180 - Certification of excess amount collected; credit and refund.
NRS 372B.200 - Interest on overpayments; disallowance of interest.