Nevada Revised Statutes
Chapter 377B - Tax for Infrastructure
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 authority exists,
that is entitled thereto, 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 by 1997, 2398; A 2011, 1242)

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Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 377B - Tax for Infrastructure

NRS 377B.010 - Definitions.

NRS 377B.020 - "Solid waste" defined.

NRS 377B.030 - "Wastewater facilities" defined.

NRS 377B.040 - "Water authority" defined.

NRS 377B.050 - "Water facilities" defined.

NRS 377B.100 - County ordinance imposing tax: Enactment; contents; cessation; periodic review of necessity for continued imposition; public hearing; plan for expenditure of proceeds; periodic review of plan in certain counties; impairment of outstand...

NRS 377B.110 - Mandatory provisions of ordinance imposing tax.

NRS 377B.120 - Mandatory provision of ordinance amending ordinance imposing tax.

NRS 377B.130 - Remittances to Department; deposit in Sales and Use Tax Account; distribution.

NRS 377B.140 - Redistribution by Department.

NRS 377B.150 - Infrastructure fund: Deposit of net tax proceeds.

NRS 377B.160 - Infrastructure fund: Expenditure of principal, interest and income.

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.

NRS 377B.180 - Annual report of city, town or other public entity in interlocal agreement with water authority for distribution from infrastructure fund.

NRS 377B.190 - Money for payment of cost of project for which tax was imposed: Issuance of bonds or other obligations; direct distribution from infrastructure fund; authority of board of county commissioners or water authority.

NRS 377B.200 - Covenant or other provision to pledge and create lien upon tax proceeds, revenue generated by project or proceeds of certain securities.

NRS 377B.210 - Department required to disregard tax in determining amount of security required for payment of other sales and use taxes under certain circumstances.