Nevada § 360B.330 - Action by purchaser against seller for refund of sales or use tax erroneously or illegally collected by seller
Full text of Nevada Nevada Revised Statutes § 360B.330 — Action by purchaser against seller for refund of sales or use tax erroneously or illegally collected by seller, with citation guidance and answers to common questions.
§ 360B.330. Action by purchaser against seller for refund of sales or use tax erroneously or illegally collected by seller
1. No purchaser may commence or maintain any cause of action against any seller for
the refund of any sales or use tax erroneously or illegally collected by the seller
unless: (a) The purchaser provides the seller with written notice of his or her request for
a refund, containing such information as is necessary to determine the validity of
the request; and (b) The seller: (1) Denies the request; or (2) Fails to respond to the request within 60 days after receiving the notice of the
request provided in accordance with paragraph (a). 2. For the purposes of any action brought by a purchaser against a seller for the
refund of any sales or use tax erroneously or illegally collected by the seller, the
seller is presumed to have a reasonable business practice regarding the collection
of sales and use taxes if the seller: (a) Uses a provider or system, including a proprietary system, that is certified by
this State; and (b) Has remitted to this State all sales and use taxes collected on behalf of this
State and each local government in this State, less any deductions, credits and collection
allowances to which the seller is entitled.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 360B.330
What does Nevada Revised Statutes § 360B.330 cover?
Section 360B.330 ("Action by purchaser against seller for refund of sales or use tax erroneously or illegally collected by seller") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 360B.330?
A common citation format is "Nevada Revised Statutes § 360B.330" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 360B.330 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.