Nevada Revised Statutes
Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft
NRS 365.565 - Proceeds of tax derived from aviation fuel.

1. The tax derived from aviation fuel must be distributed quarterly from the Account for Taxes on Aviation Fuel in the following manner:
(a) The amount of any optional tax must be remitted to the:
(1) Governmental entity which operates the airport at which the optional tax was collected, if the airport is operated by a governmental entity;
(2) Governmental entity which owns the airport at which the optional tax was collected, if the airport is owned but not operated by a governmental entity; or
(3) Airport at which the optional tax was collected, if the airport is neither owned nor operated by a governmental entity.
(b) After deducting the amount allocated pursuant to paragraph (a), there must be transferred to the Civil Air Patrol Account, which is hereby created, for the ensuing fiscal year, the total amount remaining in the Account for Taxes on Aviation Fuel.
2. Any money received by a governmental entity or airport pursuant to subsection 1, except for the money transferred to the Civil Air Patrol Account, must be used by that governmental entity or airport in the same manner as money allocated to a governmental entity or airport pursuant to NRS 365.545.
3. The amount transferred to the Civil Air Patrol Account pursuant to this section must be expended for the support of the Nevada Wing of the Civil Air Patrol and is in addition to and separate from any legislative appropriations made to the Civil Air Patrol Account for the support of that Wing.
4. Money in the Civil Air Patrol Account may be paid out only upon claims certified by the Wing Commander and the Wing Finance Officer and approved by the State Board of Examiners, in the same manner as other claims against the State are paid.
5. Money in the Civil Air Patrol Account may be used only by the Wing to:
(a) Carry out its search, rescue and emergency operations, homeland defense and narcotics interdiction missions;
(b) Maintain a headquarters; and
(c) Purchase, maintain and repair emergency and training equipment.
6. No money in the Civil Air Patrol Account may be expended for:
(a) The purchase of any aircraft;
(b) Travel expenses; or
(c) Training expenses.
7. Any person who makes a claim against the Civil Air Patrol Account shall reimburse the Account if payment for the claim is also received from another source.
8. As used in this section, "optional tax" means a tax on aviation fuel imposed pursuant to NRS 365.203.
(Added to NRS by 1965, 1175; A 1966, 71; 1969, 894; 1971, 1092; 1975, 7; 1977, 199; 1983, 1024, 1898; 1985, 36; 1989, 199; 1991, 1767; 1995, 1796; 2001, 1136; 2003, 3205; 2005, 690; 2017, 969)

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