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

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.

Source: Section 375B.360 — Certificate by Department prima facie evidence in proceeding for collection., https://www.­leg.­state.­nv.­us/NRS/NRS-375B.­html#NRS375BSec360.

Last Updated

Feb. 5, 2021

§ 375B.360’s source at nv​.us