Neb. Rev. Stat. § 77-4314: Tax and penalties; presumption; admissibility of evidence.

The tax and penalties assessed by the Tax Commissioner shall be presumed to be valid and correctly determined and assessed. The burden shall be upon the taxpayer to show their incorrectness or invalidity. Any statement or any other certificate by the Tax Commissioner of the amount of tax and penalties determined or assessed shall be admissible in evidence and shall be prima facie evidence of the facts it contains.