Nevada Statutes
§ 375B.360 — Certificate by Department prima facie evidence in proceeding for collection
Nevada § 375B.360
This text of Nevada § 375B.360 (Certificate by Department prima facie evidence in proceeding for collection) 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. § 375B.360 (2026).
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.
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Related
§ 375B.100
Nevada § 375B.100
Legislative History
(Added to NRS by 1989, 1499 )
Nearby Sections
15
§ 375B.010
Definitions§ 375B.020
“Direct skip” defined§ 375B.030
“Federal credit” defined§ 375B.040
“Generation-skipping transfer” defined§ 375B.050
“Person liable” defined§ 375B.100
Amount of tax imposed§ 375B.160
Return: Extension of time for filing§ 375B.170
Filing of amended return; additional tax§ 375B.200
Determination of tax upon failure to file return or upon filing of false or fraudulent return§ 375B.210
Determination of deficiency: GenerallyCite This Page — Counsel Stack
Bluebook (online)
Nevada § 375B.360, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/375B.360.