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.
Last modified: February 27, 2006