2014 Nevada Revised Statutes
Chapter 373 - County Taxes on Fuel
NRS 373.110 - Distribution and use of net proceeds of taxes; regional street and highway fund. [Effective through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by

NRS 373.0663 on or before September 30, 2013, and effective after that date unless a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.] All the net proceeds of any county fuel tax:

1. Imposed pursuant to the provisions of NRS 373.030, 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 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 and chapter 277A of NRS. 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 the provisions of paragraph (a), (b) or (c) of subsection 1 of NRS 373.065, paragraph (a), (b) or (c) of subsection 1 of NRS 373.066 or paragraph (a), (b) or (c) of subsection 1 of NRS 373.0663 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.

(Added to NRS by 1965, 1267; A 1975, 221; 1985, 647; 2003, 949; 2009, 863, 3060; 2013, 3562)

NRS 373.110 Distribution and use of net proceeds of taxes; regional street and highway fund. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013; and § 2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.] All the net proceeds of any county fuel tax:

1. Imposed pursuant to the provisions of NRS 373.030, paragraph (d) of subsection 1 of NRS 373.065, paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.066, paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.0663 or paragraphs (d) to (h), inclusive, of subsection 1 of NRS 373.0667 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 and chapter 277A of NRS. 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 the provisions of paragraph (a), (b) or (c) of subsection 1 of NRS 373.065, paragraph (a), (b) or (c) of subsection 1 of NRS 373.066, paragraph (a), (b) or (c) of subsection 1 of NRS 373.0663 or paragraph (a), (b) or (c) of subsection 1 of NRS 373.0667 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.

(Added to NRS by 1965, 1267; A 1975, 221; 1985, 647; 2003, 949; 2009, 863, 3060; 2013, 3562, 3563, effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on § 30, 2013; and § 2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667)

NRS 373.110 Distribution and use of net proceeds of taxes; regional street and highway fund. [Effective October 1, 2013, through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013, and effective after December 31, 2016 unless a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.] All the net proceeds of any county fuel tax:

1. Imposed pursuant to the provisions of NRS 373.030, paragraph (d) of subsection 1 of NRS 373.065 or paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.066 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 and chapter 277A of NRS. 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 the provisions of paragraph (a), (b) or (c) of subsection 1 of NRS 373.065 or paragraph (a), (b) or (c) of subsection 1 of NRS 373.066 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.

(Added to NRS by 1965, 1267; A 1975, 221; 1985, 647; 2003, 949; 2009, 863, 3060; 2013, 3563, effective October 1, 2013, through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on § 30, 2013, and effective after December 31, 2016 unless a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667)

NRS 373.110 Distribution and use of net proceeds of taxes; regional street and highway fund. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013; and § 2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.] All the net proceeds of any county fuel tax:

1. Imposed pursuant to the provisions of NRS 373.030, 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 (h), inclusive, of subsection 1 of NRS 373.0667 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 and chapter 277A of NRS. 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 the provisions of paragraph (a), (b) or (c) of subsection 1 of NRS 373.065, paragraph (a), (b) or (c) of subsection 1 of NRS 373.066 or paragraph (a), (b) or (c) of subsection 1 of NRS 373.0667 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.

(Added to NRS by 1965, 1267; A 1975, 221; 1985, 647; 2003, 949; 2009, 863, 3060; 2013, 3562, 3563, effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on § 30, 2013; and § 2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667)