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- NRS 362.180. Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]
- NRS 362.180. Burden of proof on taxpayer to show certification or taxation by Department to be unjust, improper or invalid. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]