375B.360 Ā Certificate by Department prima facie evidence in proceeding for collection. Ā 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. Ā The imposition of the tax;

2. Ā The fact that it is due; and

3. Ā 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)