Nev. Rev. Stat. § 375B.360

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1

Section 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.

NRS 375B.360

Added to NRS by 1989, 1499