{"data":{"id":"us-nv/nrs-372.675","jurisdiction":"us-nv","citation":"NRS 372.675","heading":"Action for refund: Claim as condition precedent.","body":"No suit or proceeding may 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 filed.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 372 - SALES AND USE TAXES","OVERPAYMENTS AND REFUNDS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-372.html#NRS372Sec675","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"8dff5942d3d636c35d71dd543ffa7fa0b5c8c657d0fb87e0b63a403db8e33d79","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-372.670","next":"us-nv/nrs-372.680"},"notice":"GroundRules: Original legal text. Not legal advice."}