1. No action authorized by NRS 706.576 may be instituted more than 90 days after payment under protest has been made. Failure to bring suit within the 90 days constitutes a waiver of any and all demands against the State on account of alleged overpayments.
2. No grounds for refund may be considered by the court other than those set forth in the protest filed at the time of such payment.
(Added to NRS by 1971, 709)