Nevada Revised Statutes Title 32. Revenue and Taxation § 365.562. Proceeds of tax levied pursuant to NRS 365.192

1. The receipts of the tax as levied in NRS 365.192 must be allocated monthly by the Department to the counties in proportion to the number of gallons of fuel that are sold to the retailers in each county pursuant to the information contained in the statements provided to the Department pursuant to NRS 365.192.

2. The Department must apportion the receipts of that tax among the county, for unincorporated areas of the county, and each incorporated city in the county. The county and each city are respectively entitled to receive each month that proportion of those receipts which its total population bears to the total population of the county.

3. The money apportioned to the county or a city must be used by the county or city for the construction, maintenance and repair of the rights-of-way in the county or city, other than those maintained by the Federal Government and this State.