Nevada Statutes
§ 362.180 — Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid
Nevada § 362.180
JurisdictionNevada
Title 32REVENUE AND TAXATION
Ch. 362Taxes
ASSESSMENT AND TAXATION OF NET PROCEEDS OF MINERALS
This text of Nevada § 362.180 (Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Nev. Rev. Stat. § 362.180 (2026).
Text
In any suit arising concerning the certification and taxation of the net proceeds of minerals extracted, the burden of proof is upon the taxpayer to show if the taxpayer so alleges or contends that the certification by the Department is unjust, improper or otherwise invalid.
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Legislative History
[Part 13:177:1917; 1919 RL p. 3202; NCL § 6554] + [6:77:1927; NCL § 6583]—(NRS A 1975, 1678 ; 1977, 1052 ; 1989, 40 ; 2013, 3133 )
Nearby Sections
15
§ 362.010
Definitions§ 362.040
Exclusion of assessment from roll§ 362.060
Who may make affidavit§ 362.100
Duties of Department§ 362.105
“Royalty” definedCite This Page — Counsel Stack
Bluebook (online)
Nevada § 362.180, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/362.180.