Nev. Rev. Stat. § 374.759

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
Section 374.759 - Civil actions; immunity; remedies
1. Nothing in NRS 374.751 to 374.759, inclusive, shall be construed to create any remedy or private right of action against a marketplace facilitator.
2. A marketplace facilitator that is required to collect taxes imposed by this chapter is immune from civil liability for claims arising from or related to the overpayment of taxes imposed by this chapter if the marketplace facilitator acted in good faith and without malicious intent.
3. Nothing in this section shall apply to or otherwise limit:
(a) Any claim, action, mandate, power, remedy or discretion of the Department, or an agent or designee of the Department.
(b) The right of a taxpayer to seek a refund pursuant to NRS 374.635 to 374.720, inclusive.

NRS 374.759

Added to NRS by 2019, 3694
Added by 2019, Ch. 572,§16, eff. 10/1/2019.