The Department shall apportion, on a monthly basis, from the tax on liquor containing more than 22 percent of alcohol by volume, the portion of the tax collected during the preceding month which is equivalent to 50 cents per wine gallon, among Carson City and the counties of this state in proportion to their respective populations. The State Controller shall deposit the amounts apportioned to Carson City and each county in the Local Government Tax Distribution Account created by NRS 360.660 for credit to the respective accounts of Carson City and each county.
NRS 369.173
Distribution and apportionment of money collected from tax on certain liquor
Applied in 1 court decision — leading case Anthony v. State (1978)
Most recently applied in Anthony v. State (June 1978)
(Added to NRS by 1969, 1133; A 1971, 2086; 1981, 285; 1983, 390; 1997, 3286; 1999, 17)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.