Nev. Rev. Stat. » NRS: CHAPTER 377 - CITY-COUNTY RELIEF TAX
Nevada Revised Statutes

Nev. Rev. Stat. § 377.050 (2026)

Remittances to Department; deposits in Sales and Use Tax Account; transfers

✓ laws through the 2025 session (checked Sept. 2026)
Find cases: SyfertCases citing this section NRSleg.state.nv.us (official) Justiaon Justia CornellLII Search CasesGoogle Scholar
NRS 377.050  Remittances to Department; deposits in Sales and Use Tax Account; transfers.

      1.  All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to counties under this chapter must be paid to the Department in the form of remittances made 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, before making the distributions required by NRS 360.850, 360.855, 377.055 and 377.057, monthly transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interests 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.

      (Added to NRS by 1969, 1136; A 1971, 130, 2089; 1973, 35; 1975, 1740; 1981, 259, 295, 1243; 1991, 2168; 1993, 1993; 1997, 460; 1999, 1907; 2003, 2939; 2005, 2373; 2009, 2090)

     

Notes of Decisions
Cited in 2 cases, 1971–1978 · leading case: Anthony v. State, 580 P.2d 939 (Nev. 1978).
Sort: Relevance Newest Treatment
Anthony v. State, 580 P.2d 939 (Nev. 1978). “Section 3 of the Act amends NRS 377.050 pertaining to the distribution of all fees, taxes, interests, and penalties imposed.”
City of Las Vegas v. MacK, 481 P.2d 396 (Nev. 1971). · cites it 2× “NRS 377.050. 1 *108 Each of the governing bodies of all the incorporated cities of Clark County, namely, the cities of Las Vegas, North Las Vegas, Henderson, and Boulder City, petitioned the Board of County Commissioners of Clark County to enact the countywide ordinance…”
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.