362.180 - Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid. - Nevada Statutes

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.

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