Distribution and use of net proceeds of taxes; regional street and highway fund.
Nev. Rev. Stat. § 373.110
in effectAll the net proceeds of any county fuel tax:
1. 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 which are received by the county pursuant to NRS 373.080 must, except as otherwise provided in NRS 373.0675 and 373.119 , be deposited by the county treasurer in a fund to be known as the regional street and highway fund in the county treasury, and disbursed only in accordance with the provisions of this chapter and chapter 277A of NRS. After July 1, 1975, the regional street and highway fund must be accounted for as a separate fund and not as a part of any other fund.
2. Imposed pursuant to the provisions of paragraph (a), (b) or (c) of subsection 1 of NRS 373.065 , paragraph (a), (b) or (c) of subsection 1 of NRS 373.066 or paragraph (a), (b) or (c) of subsection 1 of NRS 373.0663 which are received by the county pursuant to NRS 373.080 must be allocated, disbursed and used as provided in the ordinance imposing the tax.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-373.htmlFetched: 10/4/2026