NRS 377C.120 – Redistribution by Department.
The Department may redistribute any proceeds from any tax, interest or penalty collected pursuant to this chapter which is determined to be improperly distributed, but no such redistribution may be made as to amounts originally distributed more than 6 months before the date on which the Department obtains knowledge of the improper distribution. (Added to […]
NRS 377D.100 – County ordinance imposing tax: Enactment; required approval; mandatory provisions.
1. The board of county commissioners of each county may enact an ordinance imposing a tax at the rate of one-quarter of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed in the county. An ordinance adopted pursuant […]
NRS 377D.110 – Remittances to Department; deposit in Sales and Use Tax Account; distribution.
1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid pursuant to 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 […]
NRS 377D.120 – Redistribution by Department.
The Department may redistribute any proceeds from any tax, interest or penalty collected pursuant to this chapter which is determined to be improperly distributed, but no such redistribution may be made as to amounts originally distributed more than 6 months before the date on which the Department obtains knowledge of the improper distribution. (Added to […]
NRS 377D.130 – Permissible uses of money received from tax and penalties and interest; annual report to Director of Legislative Counsel Bureau.
1. The money received from any tax imposed pursuant to NRS 377D.100 and any applicable penalty or interest must be retained by the county, or remitted to a city or school district in the county, and must only be used to pay the cost of: (a) One or more programs of early childhood education operated […]
NRS 377B.140 – Redistribution by Department.
The Department may redistribute any fee, tax, penalty and interest to: 1. A county whose population is less than 700,000 or a county whose population is 700,000 or more and in which no water authority exists; or 2. The water authority in a county whose population is 700,000 or more and in which a water […]
NRS 377B.150 – Infrastructure fund: Deposit of net tax proceeds.
1. In a county whose population is less than 700,000 or a county whose population is 700,000 or more and in which no water authority exists, the county treasurer shall deposit the money received from the State Controller pursuant to NRS 377B.130 in the county treasury for credit to a fund to be known as […]
NRS 377B.160 – Infrastructure fund: Expenditure of principal, interest and income.
The money in the infrastructure fund, including interest and any other income from the fund: 1. In a county whose population is 700,000 or more, must only be expended by the water authority, distributed by the water authority to its members, distributed by the water authority pursuant to NRS 377B.170 to a city or town […]
NRS 377B.170 – Water authority in larger counties required to enter into interlocal agreement to provide distribution from infrastructure fund to certain cities, towns and other public entities.
1. In a county whose population is 700,000 or more and in which a water authority exists, the water authority shall enter into an interlocal agreement with a city or town located in the county whose territory is not within the boundaries of the area served by the water authority or with a public entity […]
NRS 377B.180 – Annual report of city, town or other public entity in interlocal agreement with water authority for distribution from infrastructure fund.
If a water authority in a county whose population is 700,000 or more has entered into an interlocal agreement to provide a distribution from the infrastructure fund pursuant to NRS 377B.170 to a city or town located in the county whose territory is not within the boundaries of the area served by the water authority […]