Nev. Rev. Stat. § 375A.700 — Deposit of proceeds

1.  The Department shall deposit all
payments received pursuant to NRS 375A.100
in the State Treasury:
(a) For credit to the Estate Tax Account in the
State General Fund, an amount determined by the Department as necessary to pay
the costs of administration of this chapter and to refund any overpayments of
tax.
(b) For credit to the Estate Tax Account in the
Endowment Fund of the Nevada System of Higher Education, 50 percent of the
remainder after deducting the amount pursuant to paragraph (a).
(c) For credit to the Fund for School Improvement
created pursuant to NRS 387.1249 , 50
percent of the remainder after deducting the amount pursuant to paragraph (a).
2.  The interest earned on the money in the
Estate Tax Account must be credited to the Account.