Nev. Rev. Stat. § 373.119 — Use of certain collections from sale of fuel for boats; monthly reports by marinas

NRS  373.119    Use of certain collections from sale of fuel for boats; monthly
reports by marinas.
1.  Except to the extent pledged before
July 1, 1985, and except as otherwise provided in NRS 373.0675 , the board may use that
portion of the revenue collected pursuant to the provisions of this chapter
from any taxes 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 that represents collections
from the sale of fuel for use in boats at marinas in the county to make capital
improvements or to conduct programs to encourage safety in boating. If the
county does not control a body of water, where an improvement or program is
appropriate, the board may contract with an appropriate person or governmental
organization for the improvement or program.
2.  Each marina shall report monthly to the
Department the number of gallons of motor vehicle fuel sold for use in boats.
The report must be made on or before the 25th day of each month for sales
during the preceding month.