1. All taxes and license fees imposed by the provisions of NRS 370.007 to 370.430, inclusive, and 370.531 to 370.597, inclusive, less any refunds granted as provided by law, must be paid to the Department in the form of remittances payable to the Department.

2. The Department shall:

(a) As compensation to the State for the costs of collecting the taxes, transmit each month the sum the Legislature specifies from the remittances made to it pursuant to subsection 1 during the preceding month to the State Treasurer for deposit to the credit of the Department. The deposited money must be expended by the Department in accordance with its work program.

(b) From the remittances of taxes made to it pursuant to subsection 1 during the preceding month, less the amount transmitted pursuant to paragraph (a), transmit each month the portion of the tax which is equivalent to 85 mills per cigarette to the State Treasurer for deposit to the credit of the Account for the Tax on Cigarettes in the State General Fund.

(c) Transmit the balance of the payments of taxes each month to the State Treasurer for deposit in the Local Government Tax Distribution Account created by NRS 360.660.

(d) Report to the State Controller monthly the amount of collections of taxes and license fees.

3. The money deposited pursuant to paragraph (c) of subsection 2 in the Local Government Tax Distribution Account is hereby appropriated to Carson City and to each of the counties in proportion to their respective populations and must be credited to the respective accounts of Carson City and each county.

4. All license fees remitted to the Department pursuant to subsection 1 must be deposited with the State Treasurer for credit to the Department and used by the Department to administer and enforce the provisions of this chapter.

[Part 15:192:1947; A 1949, 598; 1943 NCL § 6528.15] — (NRS A 1961, 675; 1965, 1222; 1967, 1372; 1969, 234, 334, 1131; 1971, 1166, 2087; 1975, 1717; 1981, 257, 286, 302; 1983, 390, 709, 1949; 1985, 471, 1618; 1987, 1790; 1989, 312, 1921, 2185, 2189, 2191; 1991, 287; 1997, 3287; 1999, 17; 2003, 20th Special Session, 169; 2015, 2902; 2019, 628, 3299)