Nev. Rev. Stat. § 365.540 — General requirements for particular proceeds

1.  The money collected, as prescribed by NRS 365.175 and 365.185 , from the tax on motor vehicle
fuels, other than aviation fuel, after the remittances and deposits have first been
made pursuant to the provisions of NRS
365.535 , must be placed to the credit of the State Highway Fund by the
State Treasurer. An amount equal to that part of the tax collected pursuant to NRS 365.175 , which represents 5 cents of
the tax per gallon must be used exclusively for the construction, maintenance
and repair of a right-of-way.
2.  The money collected, as prescribed by NRS 365.180 and 365.190 , after the remittances and deposits
have first been made pursuant to the provisions of NRS 365.535 , must be allocated by the
Department as prescribed in NRS 365.550
and 365.560 .
3.  The money collected as prescribed by NRS 365.200 must be allocated by the
Department as prescribed by NRS 365.550
and 365.560 .
4.  The money collected from the tax on
aviation fuel must be deposited by the Department with the State Treasurer for
credit to the Account for Taxes on Aviation Fuel, which is hereby created as a
revolving account.