Nev. Rev. Stat. § 366.700 — Deposit in Motor Vehicle Fund; limitation on use

All money received by the Department pursuant
to the provisions of this chapter must be deposited with the State Treasurer to
the credit of the Motor Vehicle Fund. An amount equal to that part of the tax
collected pursuant to NRS 366.190 which
represents 5 cents of the tax per gallon, minus the portion of that amount used
to administer the Department of Motor Vehicles, must be used exclusively for
the construction and maintenance of public highways, and may not be used to
purchase equipment related thereto.

PENALTIES AND ENFORCEMENT