Nevada Code § 370.5043

Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund
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1. No injunction, writ of mandate or other
legal or equitable process may issue in any suit, action or proceeding in any
court against this State or against any officer of the State to prevent or
enjoin the collection under this chapter of any tax or any amount of tax
required to be collected.
2. No suit or proceeding may be maintained
in any court for the recovery of any amount alleged to have been erroneously or
illegally determined or collected unless a claim for refund or credit has been
filed.

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