Nevada Revised Statutes 362.180 – Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid
Current as of: 2023 | Check for updates
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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.
