Nevada Revised Statutes Section 373.110 - Revenue and Taxation

Distribution and use of net proceeds of taxes; regional street and highway fund. All the net proceeds of the county motor vehicle fuel tax:

1. Imposed pursuant to paragraph (b) of subsection 1 of NRS 373.030 or paragraph (d) of subsection 1 of NRS 373.065 which are received by the county pursuant to NRS 373.080 must, except as otherwise provided in NRS 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. 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 paragraph (a), (b) or (c) of subsection 1 of NRS 373.065 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.

Last modified: February 27, 2006