Clark County |
Code of Ordinances |
Title 4. REVENUE AND TAXATION |
Chapter 4.07. SUPPLEMENTAL FUEL TAX |
Article III. Provisions Applicable to Special Fuel Taxes Imposed by the Supplemental Fuel Tax Ordinance |
§ 4.07.490. Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality.
Latest version.
1. No action authorized by Section 4.07.480(2) may be instituted more than ninety days after payment under protest has been made. Failure to bring suit within the ninety days shall constitute a waiver of any and all demands against the department on account of alleged overpayments.
2.
No grounds of illegality shall be considered by the court other than those set forth in the protest filed at the time of such payment.
(Ord. No. 4126, § 1, 9-3-2013)