375B.360  Certificate by Department prima facie evidence in proceeding for collection.  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.

(Added to NRS by 1989, 1499)