CHAPTER377B. Tax for Infrastructure  


NRS 377B.010. Definitions.
NRS 377B.020. “Solid waste” defined.
NRS 377B.030. “Wastewater facilities” defined.
NRS 377B.040. “Water authority” defined.
NRS 377B.050. “Water facilities” defined.
NRS 377B.100. County ordinance imposing tax: Enactment; contents; cessation; periodic review of necessity for continued imposition; public hearing; plan for expenditure of proceeds; impairment of outstanding obligations prohibited.
NRS 377B.110. Mandatory provisions of ordinance imposing tax.
NRS 377B.120. Mandatory provision of ordinance amending ordinance imposing tax.
NRS 377B.130. Remittances to Department; deposit in Sales and Use Tax Account; distribution.
NRS 377B.140. Redistribution by Department.
NRS 377B.150. Infrastructure fund: Deposit of net tax proceeds.
NRS 377B.160. Infrastructure fund: Expenditure of principal, interest and income.
NRS 377B.170. Water authority in larger counties required to enter into interlocal agreement to provide distribution from infrastructure fund to certain cities, towns and other public entities. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]
NRS 377B.170. Water authority in larger counties required to enter into interlocal agreement to provide distribution from infrastructure fund to certain cities, towns and other public entities. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]
NRS 377B.180. Annual report of city, town or other public entity in interlocal agreement with water authority for distribution from infrastructure fund.
NRS 377B.190. Money for payment of cost of project for which tax was imposed: Issuance of bonds or other obligations; direct distribution from infrastructure fund; authority of board of county commissioners or water authority.
NRS 377B.200. Covenant or other provision to pledge and create lien upon tax proceeds, revenue generated by project or proceeds of certain securities.
NRS 377B.210. Department required to disregard tax in determining amount of security required for payment of other sales and use taxes under certain circumstances.