Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 375A.330 — Certificate of Department prima facie evidence in proceeding for collection
NRS 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.
Source: official text