Nev. Rev. Stat. § 375B.360
Certificate by Department prima facie evidence in proceeding for collection
Nevada · Nevada Revised Statutes Chapter 375B — Generation-Skipping Transfer Tax · Status: effective
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- Nev. Rev. Stat. § 375B.360, Certificate by Department prima facie evidence in proceeding for collection, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2108277
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Full text
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:
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.