Statutes > Nevada Statutes > TITLE 32 - REVENUE AND TAXATION > Chapter 375A - Tax on Estates > IMPOSITION, PAYMENT AND COLLECTION OF TAX > Collection of Tax > 375A.330 - Certificate of Department prima facie evidence in proceeding for collection.

375A.330 - Certificate of Department prima facie evidence in proceeding for collection.

375A.330  Certificate of Department prima facie evidence in proceeding for collection.  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:

      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.

      (Added to NRS by 1987, 2104)