Nevada Code § 377.055

Allocation and deposit of proceeds of basic city-county relief tax
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The Department shall monthly
determine for each county an amount of money equal to the sum of:
1. Any fees and any taxes, interest and
penalties which derive from the basic city-county relief tax collected in that
county pursuant to this chapter during the preceding month, less the
corresponding amount transferred to the State General Fund pursuant to
subsection 3 of NRS 377.050 ; and
2. That proportion of the total amount of
taxes which derive from that portion of the tax levied at the rate of one-half
of 1 percent collected pursuant to this chapter during the preceding month from
out-of-state businesses not maintaining a fixed place of business within this
State, less the corresponding amount transferred to the State General Fund
pursuant to subsection 3 of NRS 377.050 ,
which the population of that county, as certified by the Governor pursuant to NRS 360.285 , bears to the total population
of all counties, as certified by the Governor pursuant to NRS 360.285 , which have in effect a
city-county relief tax ordinance,
and, except
as otherwise required to carry out NRS
360.850 and 360.855 , deposit the
money in the Local Government Tax Distribution Account created by NRS 360.660 for credit to the respective
subaccounts of each county.

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