375A.330 - Certificate of Department prima facie evidence in proceeding for collection. - Nevada Statutes

375A.330  Certificate of Department prima facie evidence in proceeding for collection.  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)