Nevada Revised Statutes 375A.330 – Certificate of Department prima facie evidence in proceeding for collection
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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:
Terms Used In Nevada Revised Statutes 375A.330
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
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.