Clark County |
Code of Ordinances |
Title 4. REVENUE AND TAXATION |
Chapter 4.18. SALES AND USE TAXES |
Article XIX. Penalties |
§ 4.18.780. Application of doctrine of res judicata.
Latest version.
In the determination of any case arising under this chapter, the rule of res judicata is applicable only if the liability involved is for the same period as was involved in another case previously determined.
(Ord. 1011 § 1 (part), 1987)