Statute 375b 360

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)