2014 Nevada Revised Statutes
Chapter 372A - Tax on Controlled Substances
NRS 372A.110 - Deposit and allocation of taxes, fees and penalties collected.
1. All taxes and fees collected by the Department pursuant to this chapter, after deducting the actual cost of producing the stamps and administering this chapter, must be deposited with the State Treasurer for credit to the State General Fund and accounted for separately.
2. The Governor or his or her designee shall administer the money credited to the State General Fund pursuant to subsection 1. The money may be expended only for grants to county and city law enforcement agencies for the enforcement of chapter 453 of NRS.
3. Any civil penalty collected by a district attorney pursuant to NRS 372A.070 must be deposited in the county treasury for the purposes of law enforcement and conducting criminal prosecutions.
(Added to NRS by 1987, 1739; A 1989, 814)
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