Nevada Revenue and Taxation

Sec. § 374A.020
Collection and administration of tax; distribution and use of proceeds.


The collection of the tax imposed by NRS 374A.010 must be commenced on the first day of the first calendar quarter that begins at least 120 days after the last condition in subsection 1 of NRS 374A.010 is met.


Except as otherwise provided in NRS 374A.030, the tax must be administered, collected and distributed in the manner set forth in chapter 374 of NRS.


The board of trustees of the school district shall transfer the proceeds of the tax imposed by NRS 374A.010 from the county school district fund to the fund described in NRS 354.6105 which must be established by the board of trustees. The money deposited in the fund described in NRS 354.6105 pursuant to this subsection must be accounted for separately in that fund and must only be expended by the board of trustees for the cost of the extraordinary maintenance, extraordinary repair and extraordinary improvement of school facilities within the county.

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Feb. 5, 2021