Nev. Rev. Stat. § 370.260 — Remittances of taxes and license fees to Department; allocation and appropriation of remittances of taxes; monthly reports by Department; deposit and use of remittances of license fees

NRS  370.260    Remittances of taxes and license fees to Department; allocation
and appropriation of remittances of taxes; monthly reports by Department;
deposit and use of remittances of license fees.
1.  All taxes and license fees imposed by
the provisions of NRS 370.007 to 370.430 , inclusive, and 370.531 to 370.597 , inclusive, less any refunds
granted as provided by law, must be paid to the Department in the form of
remittances payable to the Department.
2.  The Department shall:
(a) As compensation to the State for the costs of
collecting the taxes, transmit each month the sum the Legislature specifies
from the remittances made to it pursuant to subsection 1 during the preceding
month to the State Treasurer for deposit to the credit of the Department. The
deposited money must be expended by the Department in accordance with its work
program.
(b) From the remittances of taxes made to it
pursuant to subsection 1 during the preceding month, less the amount transmitted
pursuant to paragraph (a), transmit each month the portion of the tax which is
equivalent to 85 mills per cigarette to the State Treasurer for deposit to the
credit of the Account for the Tax on Cigarettes in the State General Fund.
(c) Transmit the balance of the payments of taxes
each month to the State Treasurer for deposit in the Local Government Tax
Distribution Account created by NRS 360.660 .
(d) Report to the State Controller monthly the
amount of collections of taxes and license fees.
3.  The money deposited pursuant to
paragraph (c) of subsection 2 in the Local Government Tax Distribution Account
is hereby appropriated to Carson City and to each of the counties in proportion
to their respective populations and must be credited to the respective accounts
of Carson City and each county.
4.  All license fees remitted to the
Department pursuant to subsection 1 must be deposited with the State Treasurer
for credit to the Department and used by the Department to administer and
enforce the provisions of this chapter.