Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 373.110 — Distribution and use of net proceeds of taxes; regional street and highway fund
NRS 373.110 Distribution and use of net proceeds of taxes; regional street
and highway fund. All the net
proceeds of any county fuel tax:
1. Imposed pursuant to the provisions of NRS 373.030 or 373.062 , paragraph (d) of subsection 1 of NRS 373.065 , paragraphs (d) to (m),
inclusive, of subsection 1 of NRS 373.066
or paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.0663 which are received by the
county pursuant to NRS 373.080 must,
except as otherwise provided in NRS
373.0675 and 373.119 , be deposited
by the county treasurer in a fund to be known as the regional street and
highway fund in the county treasury, and disbursed only in accordance with the
provisions of this chapter and chapter 277A
of NRS. After July 1, 1975, the regional street and highway fund must be
accounted for as a separate fund and not as a part of any other fund.
2. Imposed pursuant to the provisions of
paragraph (a), (b) or (c) of subsection 1 of NRS
373.065 , paragraph (a), (b) or (c) of subsection 1 of NRS 373.066 or paragraph (a), (b) or (c) of
subsection 1 of NRS 373.0663 which are
received by the county pursuant to NRS
373.080 must be allocated, disbursed and used as provided in the ordinance imposing
the tax.
Source: official text