366.660 - Prohibition against issuance of injunction or other process to prevent collection of tax; action against State Treasurer after payment under protest. - Nevada Statutes

366.660  Prohibition against issuance of injunction or other process to prevent collection of tax; action against State Treasurer after payment under protest.

      1.  No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any court against this State or any officer thereof to prevent or enjoin the collection pursuant to this chapter of any excise tax or other amount required to be collected.

      2.  After payment of any such excise tax or other amount under protest, verified and setting forth the grounds of objection to the legality thereof, filed with the Department at the time of payment of the tax or other amount protested, the special fuel supplier, special fuel dealer or special fuel user making the payment may bring an action against the State Treasurer in the District Court in and for Carson City for the recovery of the amount so paid under protest.

      [Part 21:364:1953]—(NRS A 1957, 608; 1969, 334; 1995, 2378; 1997, 3405)