Nev. Rev. Stat. § 360.670 — Eligibility for allocation from Account

Except as otherwise provided in NRS 360.740 , each:
1.  Local government that receives, before
July 1, 1998, any portion of the proceeds of a tax which is included in the
Account;
2.  Special district that receives, before
July 1, 1998, any portion of the proceeds of a tax which is included in the
Account; and
3.  Enterprise district,
Ê is eligible
for an allocation from the Account in the manner prescribed in NRS 360.680 .