Nevada Revised Statutes
Chapter 375B - Generation-Skipping Transfer Tax
NRS 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)

Structure Nevada Revised Statutes