Document Type

Case Summary

Publication Date

9-18-2014

Case Synopsis

The Court (1) determined the sole remedy for a taxpayer aggrieved by a final decision from the Nevada Tax Commission concerning a tax refund request under NRS Chapter 368A (the Nevada Live Entertainment Tax) is to file a petition for judicial review pursuant to NRS 233B.130 and (2) reaffirmed its judicial estoppel doctrine.

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