Nev. Rev. Stat. § 374.785 — Sales and Use Tax Account: Remittances; deposits; transfers

1.  All fees, taxes, interest and penalties
imposed and all amounts of tax required to be paid to counties under this
chapter must be paid to the Department in the form of remittances payable to
the Department.
2.  The Department shall deposit the
payments in the State Treasury to the credit of the Sales and Use Tax Account
in the State General Fund.
3.  The State Controller, acting upon the
collection data furnished by the Department, shall, each month, from the Sales
and Use Tax Account in the State General Fund:
(a) Transfer .75 percent of all fees, taxes,
interest and penalties collected in each county during the preceding month to
the appropriate account in the State General Fund as compensation to the State
for the costs of collecting the tax.
(b) Transfer .75 percent of all fees, taxes,
interest and penalties collected during the preceding month from out-of-state
businesses not maintaining a fixed place of business within this State to the
appropriate account in the State General Fund as compensation to the State for
the costs of collecting the tax.
(c) Transfer the total amount of fees, taxes,
interest and penalties collected pursuant to this chapter during the preceding
month, less the amount transferred pursuant to paragraphs (a) and (b) and
excluding any amounts required to be remitted pursuant to NRS 360.850 and 360.855 , to the State Education Fund.