2014 Nevada Revised Statutes
Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals
NRS 362.180 - Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

In any suit arising concerning the certification and taxation of the net proceeds of minerals extracted, the burden of proof is upon the taxpayer to show if the taxpayer so alleges or contends that the certification by the Department is unjust, improper or otherwise invalid.

[Part 13:177:1917; 1919 RL § 3202; NCL § 6554] + [6:77:1927; NCL § 6583] (NRS A 1975, 1678; 1977, 1052; 1989, 40)

NRS 362.180 Burden of proof on taxpayer to show certification or taxation by Department to be unjust, improper or invalid. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.] In any action arising pursuant to the provisions of NRS 362.100 to 362.240, inclusive, the burden of proof is upon the taxpayer to show, if the taxpayer so alleges or contends, that any certification or taxation by the Department is unjust, improper or otherwise invalid.

[Part 13:177:1917; 1919 RL § 3202; NCL § 6554] + [6:77:1927; NCL § 6583] (NRS A 1975, 1678; 1977, 1052; 1989, 40; 2013, 3133, effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election)