NRS 375A.330: Certificate of Department prima facie evidence in proceeding for collection.
Where this section sits in the code
- TITLE 32 — REVENUE AND TAXATION
- CHAPTER 375A - TAX ON ESTATES
- IMPOSITION, PAYMENT AND COLLECTION OF TAX
- Collection of Tax
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.
Collected 2026-09-03T05:51:38Z. Source file · JSON