{"data":{"id":"us-nv/nrs-375b.360","jurisdiction":"us-nv","citation":"NRS 375B.360","heading":"Certificate by Department prima facie evidence in proceeding for collection.","body":"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:\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 375B - GENERATION-SKIPPING TRANSFER TAX","COLLECTION OF TAX"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-375B.html#NRS375BSec360","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"991fcaec0fb1b2684426e21b548c7175f2e43bc2a8105574ce672c92e4c7d491","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-375b.350","next":"us-nv/nrs-375b.370"},"notice":"GroundRules: Original legal text. Not legal advice."}