Nevada Revised Statutes Title 32. Revenue and Taxation § 372A.340. Standing to file petition for judicial review; failure to file petition constitutes waiver

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.