{"data":{"id":"us-nv/nrs-375a.330","jurisdiction":"us-nv","citation":"NRS 375A.330","heading":"Certificate of Department prima facie evidence in proceeding for collection.","body":"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:\n1. The imposition of the tax;\n2. The fact that it is due; and\n3. Compliance by the Department with all the provisions of this chapter in relation to the computation and determination of the tax.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 375A - TAX ON ESTATES","IMPOSITION, PAYMENT AND COLLECTION OF TAX","Collection of Tax"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-375A.html#NRS375ASec330","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"1a0eff4d45de4cd031601c5d3e22c8c2ab5e04ccec753695dfd460fe5da812f6","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-375a.325","next":"us-nv/nrs-375a.335"},"notice":"GroundRules: Original legal text. Not legal advice."}