Nevada Revised Statutes
Chapter 373 - County Taxes on Fuel
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.


1. After the enactment of ordinances as authorized in NRS 277A.170, 373.030 and 373.062, all street and highway construction, surfacing or resurfacing projects in the county which are proposed to be financed from any county fuel tax imposed pursuant to the provisions of NRS 373.030 or 373.062, 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 must first be submitted to the commission.
2. If the project is within the area covered by a regional plan for transportation established pursuant to NRS 277A.210, the commission shall evaluate it in terms of:
(a) The priorities established by the plan;
(b) The relation of the proposed work to other projects already constructed or authorized;
(c) The relative need for the project in comparison with others proposed; and
(d) The money available.
If the commission approves the project, the board may authorize the project, using all or any part of the proceeds of any county fuel tax authorized pursuant to the provisions of NRS 373.030 or 373.062, 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, except as otherwise provided in NRS 373.0675, otherwise required by subsection 6 or to the extent any such use is prevented by the provisions for direct distribution required by NRS 373.150 or is prevented by any pledge to secure the payment of outstanding bonds, other securities or other obligations incurred under this chapter, and other contractual limitations appertaining to such obligations as authorized by NRS 373.160, and the proceeds of revenue bonds or other securities issued or to be issued as provided in NRS 373.131. Except as otherwise provided in subsection 3, if the board authorizes the project, the responsibilities for letting construction and other necessary contracts, contract administration, supervision and inspection of work and the performance of other duties related to the acquisition of the project must be specified in written agreements executed by the board and the governing bodies of the cities and towns within the area covered by a regional plan for transportation established pursuant to NRS 277A.210.
3. In a county in which two or more governmental entities are represented on the commission, the governing bodies of those governmental entities may enter into a written master agreement that allows a written agreement described in subsection 2 to be executed by only the commission and the governmental entity that receives funding for the approved project. The provisions of a written master agreement must not be used until the governing body of each governmental entity represented on the commission ratifies the written master agreement.
4. If the project is outside the area covered by a plan, the commission shall evaluate it in terms of:
(a) Its relation to the regional plan for transportation established pursuant to NRS 277A.210, if any;
(b) The relation of the proposed work to other projects constructed or authorized;
(c) The relative need for the proposed work in relation to others proposed by the same city or town; and
(d) The availability of money.
If the commission approves the project, the board shall direct the county treasurer to distribute the sum approved to the city or town requesting the project, in accordance with NRS 373.150.
5. In counties whose population is less than 100,000, the commission shall certify the adoption of the plan in compliance with subsections 2 and 4.
6. The proceeds of a tax imposed pursuant to any of the provisions of 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 must be expended in accordance with priorities for projects established in coordination and cooperation with the Department of Transportation.
(Added to NRS by 1965, 1267; A 1966, 53; 1967, 159; 1969, 1541; 1975, 1722; 1979, 484, 542, 1334, 1747, 1748; 1989, 838; 1993, 2270; 1999, 985; 2003, 951; 2009, 864, 3063; 2013, 3578, 3579, 3581; 2015, 2060, 2061, 2063, 2065, 2067; 2019, 1270)

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.