Nev. Rev. Stat. § 362.180 — Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid

NRS  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.