NRS 377A.050
Remittances to Department

  • deposit in Sales and Use Tax Account
  • distribution.

1.

All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to the counties under this chapter must be paid to the Department in the form of remittances payable to the Department.

2.

The Department shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.

3.

The State Controller, acting upon the collection data furnished by the Department, shall monthly:

(a)

Transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interest and penalties collected pursuant to this chapter during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax.

(b)

Determine for each county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to this chapter during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).

(c)

Transfer the amount determined for each county to the Intergovernmental Fund and remit the money to the county treasurer.

Source: Section 377A.050 — Remittances to Department; deposit in Sales and Use Tax Account; distribution., https://www.­leg.­state.­nv.­us/NRS/NRS-377A.­html#NRS377ASec050.

377A.010
Definitions. 377A.011
“Agriculture” defined. 377A.012
“Board” defined. 377A.014
“Construction, maintenance and repair” defined. 377A.015
“Library” defined. 377A.016
“Public transit system” defined. 377A.017
“Recreational facility” defined. 377A.018
“Senior citizen” defined. 377A.019
“Services for senior citizens” defined. 377A.020
Taxes for certain special purposes: Imposition 377A.030
Mandatory provisions of ordinance imposing tax. 377A.040
Mandatory provision of ordinance amending ordinance imposing tax. 377A.050
Remittances to Department 377A.060
Redistribution by Department. 377A.062
Fund for county swimming pool: Deposit and use of net tax proceeds. 377A.064
County fund for promotion of tourism: Deposit of net tax proceeds. 377A.068
Tax for promotion of tourism: Creation of county fair and recreation board required 377A.070
Public transit fund: Deposit of net tax proceeds. 377A.080
Tax for public transit system, construction, maintenance and repair of public roads, improvement of air quality or any combination thereof: Creation and authority of regional transportation commission. 377A.090
Money for public transit system, public roads, air quality or any combination thereof: Sources 377A.092
Support fund for agriculture, libraries, parks, recreation and senior citizens: Deposit of net tax proceeds. 377A.094
Money for agriculture, libraries, parks, recreation and senior citizens: Sources 377A.100
Ordinances or resolutions for issuance of certain bonds or other securities: Authorized covenants 377A.110
Tax for public transit system, construction, maintenance and repair of public roads, improvement of air quality or any combination thereof: Reduction of amount 377A.115
Tax for agriculture, libraries, parks, recreation and senior citizens: Limitation on repeal, amendment or modification. 377A.120
Department’s authority to act for counties. 377A.130
Public transit system: Services. 377A.140
Public transit system in larger counties: Provision of on-call public transit system, programs to reduce or manage motor vehicle traffic, and other services requested by general public. 377A.0145
“Facility for senior citizens” defined. 377A.0155
“Park” defined. 377A.0175
“Recreational program” defined.
Last Updated

Feb. 5, 2021

§ 377A.050’s source at nv​.us