Nevada Revised Statutes
Chapter 373 - County Taxes on Fuel
NRS 373.080 - Transmittal to counties of taxes collected by Department; reimbursement for costs.

Except as otherwise provided in NRS 373.083, all fuel taxes collected during any month by the Department pursuant to a contract with a county must be transmitted each month by the Department to the county and the Department shall, in accordance with the terms of the contract, charge the county for the Department’s services specified in this section and in NRS 373.070, except that in the case of a fuel tax imposed pursuant to NRS 373.062, 373.065, 373.066 or 373.0663, the charge must not exceed 1 percent of the tax collected by the Department.
(Added to NRS by 1965, 1266; A 1971, 2088; 1975, 1722; 2005, 1155, 1720; 2009, 3060; A 2013, 3562; 2015, 2065, 2067; 2019, 1264)

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Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 373 - County Taxes on Fuel

NRS 373.010 - Short title.

NRS 373.020 - Definitions.

NRS 373.0205 - "Acquisition" and "acquire" defined.

NRS 373.021 - "Board" defined.

NRS 373.022 - "City" defined.

NRS 373.023 - "Commission" defined.

NRS 373.024 - "Cost of the project" defined.

NRS 373.0245 - "Department" defined.

NRS 373.0246 - "Diesel fuel" defined.

NRS 373.0249 - "Highway truck parking" defined.

NRS 373.027 - "Improvement" and "improve" defined.

NRS 373.028 - "Project" defined.

NRS 373.029 - "Town" defined.

NRS 373.030 - Imposition of tax in certain counties.

NRS 373.060 - Effective date of tax imposed pursuant to NRS 373.030.

NRS 373.062 - Imposition of tax on diesel fuel in certain counties whose population is less than 100,000; rate; approval of board of county commissioners or voters; increases in the tax; effective date of the tax; exemption.

NRS 373.065 - Additional taxes in counties whose population is less than 700,000: Imposition; rates and annual increases; approval of voters; effective dates; annual review; distribution and use of proceeds.

NRS 373.066 - Additional taxes in certain counties whose population is 100,000 or more but less than 700,000: Imposition; rates and annual increases; approval of voters; effective dates.

NRS 373.0663 - Additional taxes in certain counties whose population is 700,000 or more: Imposition; rates and annual increases; approval by board of county commissioners; approval of certain increases by voters; effective dates.

NRS 373.067 - Taxes imposed pursuant to NRS 373.066 or 373.0663: Distribution and use of proceeds; temporary prohibition of penalties and interest; annual review.

NRS 373.0675 - Taxes imposed pursuant to NRS 373.0663: Distribution of certain portion of proceeds to State Highway Fund for state highway projects in county in which tax collected.

NRS 373.068 - Taxes imposed pursuant to NRS 373.066 or 373.0663: Exemptions; effect on other fuel taxes.

NRS 373.070 - Mandatory provisions of ordinance imposing tax; applicability of certain provisions relating to auditing.

NRS 373.075 - Mandatory provision of amendatory ordinance.

NRS 373.080 - Transmittal to counties of taxes collected by Department; reimbursement for costs.

NRS 373.083 - Returns by persons using special fuels; reimbursements for taxes paid; duty of Department to establish system for auditing returns; fee for reimbursement request; use of proceeds of certain taxes retained by Department for highway truck...

NRS 373.087 - Local Fuel Tax Fund: Creation; investment; expenditures; nonreversion.

NRS 373.090 - Place of sale of fuel.

NRS 373.100 - Redistribution of taxes, penalties and interest by Department.

NRS 373.110 - Distribution and use of net proceeds of taxes; regional street and highway fund.

NRS 373.119 - Use of certain collections from sale of fuel for boats; monthly reports by marinas.

NRS 373.120 - Limitation on repeal, amendment or modification of ordinance imposing tax; dissolution of commission; pledge of faith of State.

NRS 373.131 - Payment of cost of project by issuance of revenue bonds and other securities and direct distribution from regional street and highway fund; interlocal agreement authorizing commission to issue securities.

NRS 373.140 - Evaluation and approval by commission of project for construction, surfacing or resurfacing of street or highway; written agreements regarding responsibilities for project.

NRS 373.150 - Distribution of revenue to cities and towns not included in regional plan for transportation; use of money for projects.

NRS 373.160 - Pledges and liens to secure payment of revenue bonds or other securities.

NRS 373.190 - Sale of revenue bonds.

NRS 373.200 - Construction.