Nev. Rev. Stat. » NRS: CHAPTER 372A - TAX ON CONTROLLED SUBSTANCES
Nevada Revised Statutes

Nev. Rev. Stat. § 372A.110 (2026)

Deposit and allocation of taxes, fees and penalties collected

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NRS 372A.110  Deposit and allocation of taxes, fees and penalties collected.

      1.  All taxes and fees collected by the Department pursuant to NRS 372A.060 to 372A.130, inclusive, after deducting the actual cost of producing the stamps and administering the provisions of those sections, must be deposited with the State Treasurer for credit to the State General Fund and accounted for separately.

      2.  The Governor or his or her designee shall administer the money credited to the State General Fund pursuant to subsection 1. The money may be expended only for grants to county and city law enforcement agencies for the enforcement of chapter 453 of NRS.

      3.  Any civil penalty collected by a district attorney pursuant to NRS 372A.070 must be deposited in the county treasury for the purposes of law enforcement and conducting criminal prosecutions.

      (Added to NRS by 1987, 1739; A 1989, 814; 2015, 2263)

     

Notes of Decisions
Cited in 1 case, 1995–1995 · leading case: Desimone v. State, 904 P.2d 1 (Nev. 1995).
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Desimone v. State, 904 P.2d 1 (Nev. 1995). · cites it 2× “See NRS 372A.110. Third, the tax is designed to punish criminal activity.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.