{"data":{"id":"us-nv/nrs-362.180","jurisdiction":"us-nv","citation":"NRS 362.180","heading":"Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid.","body":"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.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 362 - TAXES ON PATENTED MINES AND PROCEEDS OF MINERALS","ASSESSMENT AND TAXATION OF NET PROCEEDS OF MINERALS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-362.html#NRS362Sec180","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"2116821e5ad9abe9bb26c1fa65ec035ffe85225296fb602462578152ad0721b0","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-362.175","next":"us-nv/nrs-362.200"},"notice":"GroundRules: Original legal text. Not legal advice."}