Nevada § 375B.360 - Certificate by Department prima facie evidence in proceeding for collection

Full text of Nevada Nevada Revised Statutes § 375B.360 — Certificate by Department prima facie evidence in proceeding for collection, with citation guidance and answers to common questions.

§ 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.

Source: official Nevada text · Last verified 2026-08-27

Frequently Asked Questions About Nevada § 375B.360

What does Nevada Revised Statutes § 375B.360 cover?

Section 375B.360 ("Certificate by Department prima facie evidence in proceeding for collection") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Nevada § 375B.360?

A common citation format is "Nevada Revised Statutes § 375B.360" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Nevada law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.

How does Nevada § 375B.360 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.