NRS 375B.360 - Certificate by Department prima facie evidence in proceeding for collection.

NV Rev Stat § 375B.360 (2019) (N/A)
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In any proceeding for the enforcement of the tax imposed by NRS 375B.100 a certificate by the Department showing the amount due is prima facie evidence of:

1. The imposition of the tax;

2. The fact that it is due; and

3. Compliance by the Department with all the provisions of this chapter in relation to the computation and determination of the tax.

(Added to NRS by 1989, 1499)