Section 368A.290 - Action for refund: Period for commencement; venue; waiver1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by: (a) The Commission, the claimant may bring an action against the Board on the grounds set forth in the claim.(b) The Nevada Tax Commission, the claimant may bring an action against the Department on the grounds set forth in the claim.2. An action brought pursuant to subsection 1 must be brought in a court of competent jurisdiction in Carson City, the county of this State where the claimant resides or maintains his or her principal place of business or a county in which any relevant proceedings were conducted by the Board or the Department, for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.3. Failure to bring an action within the time specified constitutes a waiver of any demand against the State on account of alleged overpayments.Added to NRS by 2003, 20th Special Session, 154; A 2005, 22nd Special Session, 143Added to NRS by 2003, 20th Special Session, 154; A 2005, 22nd Special Session, 143