Certificate of Department prima facie evidence in proceeding for collection.
Nev. Rev. Stat. § 375A.330
in effectIn 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.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-375A.htmlFetched: 10/4/2026
