Nevada · Through 2025 session (NRS as revised 2026-08-25) · Newer source version available

NRS 375B.360: Certificate by Department prima facie evidence in proceeding for collection.

Where this section sits in the code

TITLE 32 — REVENUE AND TAXATION
CHAPTER 375B - GENERATION-SKIPPING TRANSFER TAX
COLLECTION OF TAX

In any proceeding for the enforcement of the tax imposed by NRS 375B.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

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