NRS362.180. 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.]

Latest version.

In any action arising pursuant to the provisions of NRS 362.100 to 362.240, inclusive, the burden of proof is upon the taxpayer to show, if the taxpayer so alleges or contends, that any certification or taxation by the Department is unjust, improper or otherwise invalid.

[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, 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)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');