Southern California Edison v. First Judicial District Court

OPINION

By the Court,

Douglas, C.J.:

In this writ proceeding, we are asked to clarify the proper method of challenging the refund claim decisions of the Nevada Tax Commission. Specifically, the parties dispute whether such challenges should be through an independent civil action in which the district court’s review is de novo, or through a petition for judicial review, which provides for a more deferential review of the Commission’s decision. While we conclude that a petition for judicial review is the proper vehicle for challenging the Commission’s decisions on claims for sales and use tax…