Statutes, codes, and regulations
Nevada Revised Statutes
Title 32 - REVENUE AND TAXATIONChapter 362 - TAXES ON PATENTED MINES AND PROCEEDS OF MINERALS
ASSESSMENT AND TAXATION OF NET PROCEEDS OF MINERALS
Section 362.180 - Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid

Nev. Rev. Stat. § 362.180

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Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
Section 362.180 - Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid

In any suit arising concerning the certification and taxation of the net proceeds of minerals extracted, the burden of proof is upon the taxpayer to show if the taxpayer so alleges or contends that the certification by the Department is unjust, improper or otherwise invalid.

NRS 362.180

[Part 13:177:1917; 1919 RL p. 3202; NCL § 6554] + [6:77:1927; NCL § 6583]-(NRS A 1975, 1678; 1977, 1052; 1989, 40; 2013, 3133)
[Part 13:177:1917; 1919 RL p. 3202; NCL § 6554] + [6:77:1927; NCL § 6583] - (NRS A 1975, 1678; 1977, 1052; 1989, 40)