Nev. Rev. Stat. § 365.560 — 365.560

NRS  365.560    Proceeds of tax levied pursuant to NRS 365.190 .
1.  The receipts of the tax levied pursuant
to NRS 365.190 must be allocated monthly
by the Department to the counties in which the payment of the tax originates
pursuant to the formula set forth in subsection 2.
2.  The receipts must be apportioned by the
Department between the county, towns with town boards as organized under NRS 269.016 to 269.019 , inclusive, and incorporated cities
within the county in the same ratio as the assessed valuation of property
within the boundaries of the towns or incorporated cities within the county
bears to the total assessed valuation of property within the county, including
property within the towns or incorporated cities.
3.  Any money apportioned to a county
pursuant to subsection 2 must be expended by the county solely for:
(a) The service and redemption of revenue bonds
issued pursuant to chapter 373 of NRS; and
(b) The construction, maintenance and repair of
county rights-of-way.
4.  Any money apportioned to towns or
incorporated cities pursuant to subsection 2 must be expended only for the
construction, maintenance and repair of rights-of-way, other than state
highways, under the direction and control of the governing body of the town or
city.