{"data":{"id":"us-nv/nrs-372.700","jurisdiction":"us-nv","citation":"NRS 372.700","heading":"Standing to recover.","body":"A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.","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#NRS372Sec700","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"3bedad8a6fa3d04cfd0636bd0f98dba99c8f48334eabf8f8690bb218c93a041c","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-372.695","next":"us-nv/nrs-372.705"},"notice":"GroundRules: Original legal text. Not legal advice."}