NRS 373.010. Short title.

NRS 373.020. Definitions.

NRS 373.0205. “Acquisition” and “acquire” defined.

NRS 373.021. “Board” defined.

NRS 373.022. “City” defined.

NRS 373.023. “Commission” defined.

NRS 373.024. “Cost of the project” defined.

NRS 373.0245. “Department” defined.

NRS 373.027. “Improvement” and “improve” defined.

NRS 373.028. “Project” defined.

NRS 373.029. “Town” defined.

NRS 373.030. Imposition of tax in certain counties.

NRS 373.060. Effective date of tax imposed pursuant to NRS 373.030.

NRS 373.065. Additional taxes in counties whose population is less than 700,000: Imposition; rates and annual increases; approval of voters; effective dates; annual review; distribution and use of proceeds.

NRS 373.066. Additional taxes in certain counties whose population is 100,000 or more but less than 700,000: Imposition; rates and annual increases; approval of voters; effective dates.

NRS 373.0663. Additional taxes in certain counties whose population is 700,000 or more: Imposition; rates and annual increases; approval by board of county commissioners; approval of certain increases by voters; effective dates. [Effective through September 30, 2013, and after that date unless the board of county commissioners does not adopt the ordinance authorized by this section on or before September 30, 2013.]

NRS 373.0665. Additional taxes in all counties: Impositions; rates and annual increases; money received credited to State Highway Fund. [Effective January 1, 2017, if a majority of the registered voters in this State voting on the question approve the question placed on the ballot at the 2016 General Election in each county in this State asking the voters whether to authorize the State to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by this section.]

NRS 373.0667. Additional taxes in certain counties: Imposition; rates and annual increases. [Effective January 1, 2017, for each county in which a majority of the registered voters in the county voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by this section.]

NRS 373.067. Taxes imposed pursuant to NRS 373.066 or 373.0663: Distribution and use of proceeds; temporary prohibition of penalties and interest; annual review. [Effective through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013, and effective after that date unless a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.067. Taxes imposed pursuant to NRS 373.066, 373.0663 or 373.0667: Distribution and use of proceeds; temporary prohibition of penalties and interest; annual review. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013; and (2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.067. Taxes imposed pursuant to NRS 373.066: Distribution and use of proceeds; temporary prohibition of penalties and interest; annual review. [Effective October 1, 2013, through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013, and effective after December 31, 2016, unless a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.067. Taxes imposed pursuant to NRS 373.066 or 373.0667: Distribution and use of proceeds; temporary prohibition of penalties and interest; annual review. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013; and (2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by this section.]

NRS 373.068. Taxes imposed pursuant to NRS 373.066 or 373.0663: Exemptions; effect on other fuel taxes. [Effective through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013, and effective after that date unless: (1) a majority of the registered voters in this State voting on the question approve the question placed on the ballot at the 2016 General Election in each county in this State asking the voters whether to authorize the State to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0665; or (2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.068. Taxes imposed pursuant to NRS 373.066, 373.0663, 373.0665 or 373.0667: Exemptions; effect on other fuel taxes. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013; (2) a majority of the registered voters in this State voting on the question approve the question placed on the ballot at the 2016 General Election in each county in this State asking the voters whether to authorize the State to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0665; and (3) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.068. Taxes imposed pursuant to NRS 373.066, 373.0663 or 373.0665: Exemptions; effect on other fuel taxes. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013; (2) a majority of the registered voters in this State voting on the question approve the question placed on the ballot at the 2016 General Election in each county in this State asking the voters whether to authorize the State to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0665; and (3) a majority of the registered voters in every county in this State voting on the question do not approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.068. Taxes imposed pursuant to NRS 373.066, 373.0663 or 373.0667: Exemptions; effect on other fuel taxes. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013; (2) a majority of the registered voters in this State voting on the question do not approve the question placed on the ballot at the 2016 General Election in each county in this State asking the voters whether to authorize the State to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0665; and (3) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.068. Taxes imposed pursuant to NRS 373.066: Exemptions; effect on other fuel taxes. [Effective October 1, 2013, through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013, and effective after December 31, 2016 unless: (1) a majority of the registered voters in this State voting on the question approve the question placed on the ballot at the 2016 General Election in each county in this State asking the voters whether to authorize the State to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0665; or (2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.068. Taxes imposed pursuant to NRS 373.066, 373.0665 or 373.0667: Exemptions; effect on other fuel taxes. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013; (2) a majority of the registered voters in this State voting on the question approve the question placed on the ballot at the 2016 General Election in each county in this State asking the voters whether to authorize the State to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0665; and (3) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.068. Taxes imposed pursuant to NRS 373.066 or 373.0665: Exemptions; effect on other fuel taxes. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013; (2) a majority of the registered voters in this State voting on the question approve the question placed on the ballot at the 2016 General Election in each county in this State asking the voters whether to authorize the State to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0665; and (3) a majority of the registered voters in every county in this State voting on the question do not approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.068. Taxes imposed pursuant to NRS 373.066 or 373.0667: Exemptions; effect on other fuel taxes. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013; (2) a majority of the registered voters in this State voting on the question do not approve the question placed on the ballot at the 2016 General Election in each county in this State asking the voters whether to authorize the State to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0665; and (3) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.070. Mandatory provisions of ordinance imposing tax; applicability of certain provisions relating to auditing. [Effective through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013, and effective after that date unless a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.070. Mandatory provisions of ordinance imposing tax; applicability of certain provisions relating to auditing. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013; and (2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.070. Mandatory provisions of ordinance imposing tax; applicability of certain provisions relating to auditing. [Effective October 1, 2013, through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013, and effective after December 31, 2016, unless a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.070. Mandatory provisions of ordinance imposing tax; applicability of certain provisions relating to auditing. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013; and (2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.075. Mandatory provision of amendatory ordinance.

NRS 373.080. Transmittal to counties of taxes collected by Department; reimbursement for costs. [Effective through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013, and effective after that date unless a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.080. Transmittal to counties of taxes collected by Department; reimbursement for costs. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013; and (2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.080. Transmittal to counties of taxes collected by Department; reimbursement for costs. [Effective October 1, 2013, through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013, and effective after December 31, 2016, unless a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.080. Transmittal to counties of taxes collected by Department; reimbursement for costs. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013; and (2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.083. Returns by persons using special fuels; reimbursements for taxes paid; duty of Department to establish system for auditing returns; fee for reimbursement request. [Effective through September 30, 2013, and effective after that date through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013, and effective after that date unless a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.083. Returns by persons using special fuels; reimbursements for taxes paid; duty of Department to establish system for auditing returns; fee for reimbursement request. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013; and (2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.083. Returns by persons using special fuels; reimbursements for taxes paid; duty of Department to establish system for auditing returns; fee for reimbursement request. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013; and (2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.087. Local Fuel Tax Indexing Fund: Creation; investment; expenditures; nonreversion. [Effective through September 30, 2013, and effective after that date through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013, and effective after that date unless a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.087. Local Fuel Tax Indexing Fund: Creation; investment; expenditures; nonreversion. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013; and (2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.087. Local Fuel Tax Indexing Fund: Creation; investment; expenditures; nonreversion. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013; and (2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.090. Place of sale of fuel.

NRS 373.100. Redistribution of taxes, penalties and interest by Department.

NRS 373.110. Distribution and use of net proceeds of taxes; regional street and highway fund. [Effective through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013, and effective after that date unless a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.110. Distribution and use of net proceeds of taxes; regional street and highway fund. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013; and (2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.110. Distribution and use of net proceeds of taxes; regional street and highway fund. [Effective October 1, 2013, through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013, and effective after December 31, 2016 unless a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.110. Distribution and use of net proceeds of taxes; regional street and highway fund. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013; and (2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.119. Use of certain collections from sale of fuel for boats; monthly reports by marinas. [Effective through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013, and effective after that date unless a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.119. Use of certain collections from sale of fuel for boats; monthly reports by marinas. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013; and (2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.119. Use of certain collections from sale of fuel for boats; monthly reports by marinas. [Effective October 1, 2013, through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013, and effective after December 31, 2016, unless a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.119. Use of certain collections from sale of fuel for boats; monthly reports by marinas. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013; and (2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.120. Limitation on repeal, amendment or modification of ordinance imposing tax; dissolution of commission; pledge of faith of State. [Effective through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013, and effective after that date unless: (1) a majority of the registered voters in this State voting on the question approve the question placed on the ballot at the 2016 General Election in each county in this State asking the voters whether to authorize the State to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0665; or (2) a majority of the registered voters in every county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.120. Limitation on repeal, amendment or modification of ordinance imposing tax; dissolution of commission; pledge of faith of State. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013; (2) a majority of the registered voters in this State voting on the question approve the question placed on the ballot at the 2016 General Election in each county in this State asking the voters whether to authorize the State to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0665; and (3) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.120. Limitation on repeal, amendment or modification of ordinance imposing tax; dissolution of commission; pledge of faith of State. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013; (2) a majority of the registered voters in this State voting on the question approve the question placed on the ballot at the 2016 General Election in each county in this State asking the voters whether to authorize the State to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0665; and (3) a majority of the registered voters in every county in this State voting on the question do not approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.120. Limitation on repeal, amendment or modification of ordinance imposing tax; dissolution of commission; pledge of faith of State. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013; (2) a majority of the registered voters in this State voting on the question do not approve the question placed on the ballot at the 2016 General Election in each county in this State asking the voters whether to authorize the State to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0665; and (3) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.120. Limitation on repeal, amendment or modification of ordinance imposing tax; dissolution of commission; pledge of faith of State. [Effective October 1, 2013, through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013, and effective after December 31, 2016, unless: (1) a majority of the registered voters in this State voting on the question approve the question placed on the ballot at the 2016 General Election in each county in this State asking the voters whether to authorize the State to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0665; or (2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.120. Limitation on repeal, amendment or modification of ordinance imposing tax; dissolution of commission; pledge of faith of State. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013; (2) a majority of the registered voters in this State voting on the question approve the question placed on the ballot at the 2016 General Election in each county in this State asking the voters whether to authorize the State to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0665; and (3) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.120. Limitation on repeal, amendment or modification of ordinance imposing tax; dissolution of commission; pledge of faith of State. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013; (2) a majority of the registered voters in this State voting on the question approve the question placed on the ballot at the 2016 General Election in each county in this State asking the voters whether to authorize the State to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0665; and (3) a majority of the registered voters in every county in this State voting on the question do not approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.120. Limitation on repeal, amendment or modification of ordinance imposing tax; dissolution of commission; pledge of faith of State. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013; (2) a majority of the registered voters in this State voting on the question do not approve the question placed on the ballot at the 2016 General Election in each county in this State asking the voters whether to authorize the State to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0665; and (3) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.131. Payment of cost of project by issuance of revenue bonds and other securities and direct distribution from regional street and highway fund; interlocal agreement authorizing commission to issue securities. [Effective through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013, and effective after that date unless a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.131. Payment of cost of project by issuance of revenue bonds and other securities and direct distribution from regional street and highway fund; interlocal agreement authorizing commission to issue securities. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013; and (2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.131. Payment of cost of project by issuance of revenue bonds and other securities and direct distribution from regional street and highway fund; interlocal agreement authorizing commission to issue securities. [Effective October 1, 2013, through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013, and effective after December 31, 2016, unless a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.131. Payment of cost of project by issuance of revenue bonds and other securities and direct distribution from regional street and highway fund; interlocal agreement authorizing commission to issue securities. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013; and (2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.140. Evaluation and approval by commission of project for construction, surfacing or resurfacing of street or highway; written agreements regarding responsibilities for project. [Effective through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013, and effective after that date unless a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.140. Evaluation and approval by commission of project for construction, surfacing or resurfacing of street or highway; written agreements regarding responsibilities for project. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013; and (2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.140. Evaluation and approval by commission of project for construction, surfacing or resurfacing of street or highway; written agreements regarding responsibilities for project. [Effective October 1, 2013, through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013, and effective after December 31, 2016, unless a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.140. Evaluation and approval by commission of project for construction, surfacing or resurfacing of street or highway; written agreements regarding responsibilities for project. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013; and (2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.150. Distribution of revenue to cities and towns not included in regional plan for transportation; use of money for projects.

NRS 373.160. Pledges and liens to secure payment of revenue bonds or other securities. [Effective through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013, and effective after that date unless a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.160. Pledges and liens to secure payment of revenue bonds or other securities. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more adopts the ordinance authorized by NRS 373.0663 on or before September 30, 2013; and (2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.160. Pledges and liens to secure payment of revenue bonds or other securities. [Effective October 1, 2013, through December 31, 2016, if the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013, and effective after December 31, 2016, unless a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.160. Pledges and liens to secure payment of revenue bonds or other securities. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013; and (2) a majority of the registered voters in any county in this State voting on the question approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

NRS 373.165. Pledge of continuing increases in taxes imposed pursuant to NRS 373.0665. [Effective January 1, 2017, if a majority of the registered voters in this State voting on the question approve the question placed on the ballot at the 2016 General Election in each county in this State asking the voters whether to authorize the State to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0665.]

NRS 373.190. Sale of revenue bonds.

NRS 373.200. Construction.