NRS375A.330. Certificate of Department prima facie evidence in proceeding for collection.

Latest version.

In any proceeding for the enforcement of the tax imposed by NRS 375A.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.

(Added to NRS by 1987, 2104)

                    
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