Nev. Rev. Stat. § 365.565 — Proceeds of tax derived from aviation fuel

1.  The tax derived from aviation fuel must
be distributed quarterly from the Account for Taxes on Aviation Fuel in the
following manner:
(a) The amount of any optional tax must be
remitted to the:
(1) Governmental entity which operates the
airport at which the optional tax was collected, if the airport is operated by
a governmental entity;
(2) Governmental entity which owns the
airport at which the optional tax was collected, if the airport is owned but
not operated by a governmental entity; or
(3) Airport at which the optional tax was
collected, if the airport is neither owned nor operated by a governmental
entity.
(b) After deducting the amount allocated pursuant
to paragraph (a), there must be transferred to the Civil Air Patrol Account,
which is hereby created, for the ensuing fiscal year, the total amount
remaining in the Account for Taxes on Aviation Fuel.
2.  Any money received by a governmental
entity or airport pursuant to subsection 1, except for the money transferred to
the Civil Air Patrol Account, must be used by that governmental entity or
airport in the same manner as money allocated to a governmental entity or
airport pursuant to NRS 365.545 .
3.  The amount transferred to the Civil Air
Patrol Account pursuant to this section must be expended for the support of the
Nevada Wing of the Civil Air Patrol and is in addition to and separate from any
legislative appropriations made to the Civil Air Patrol Account for the support
of that Wing.
4.  Money in the Civil Air Patrol Account
may be paid out only upon claims certified by the Wing Commander and the Wing
Finance Officer and approved by the State Board of Examiners, in the same
manner as other claims against the State are paid.
5.  Money in the Civil Air Patrol Account
may be used only by the Wing to:
(a) Carry out its search, rescue and emergency
operations, homeland defense and narcotics interdiction missions;
(b) Maintain a headquarters; and
(c) Purchase, maintain and repair emergency and
training equipment.
6.  No money in the Civil Air Patrol
Account may be expended for:
(a) The purchase of any aircraft;
(b) Travel expenses; or
(c) Training expenses.
7.  Any person who makes a claim against
the Civil Air Patrol Account shall reimburse the Account if payment for the
claim is also received from another source.
8.  As used in this section, “optional tax”
means a tax on aviation fuel imposed pursuant to NRS 365.203 .

PENALTIES AND ENFORCEMENT