Nevada Code § 539.323

Money paid to district treasury and held in United States Contract Fund; disposition of surplus
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1. All moneys collected in pursuance of
the contract by assessment and levies or otherwise, and to be paid to the
United States, shall be paid into the district treasury and held in a fund to
be known as the United States Contract Fund, to be used for payments due to the
United States under any such contract.
2. Any surplus moneys that may remain in
the United States Contract Fund after any annual or semiannual payment due the
United States under the terms of the contract has been fully paid may be
transferred to the operation and maintenance fund.

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