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.
Miller, Hayley, "Summary of Déjà Vu Showgirls of Las Vegas, LLC v. Nevada Dep’t of Taxation, 130 Nev. Adv. Op. 72" (2014). Nevada Supreme Court Summaries. 815.