State Supplemental School Support Account; creation; proceeds of certain tax on revenues from rental of transient lodging to be deposited in Account. [Parts of this section were replaced in revision in 2015 by NRS 387.193.] [Effective through June 30, 2021.]

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Except as otherwise provided in this section, the proceeds of the tax imposed pursuant to NRS 244.33561 and any applicable penalty or interest must be paid by the county treasurer to the State Treasurer for credit to the State Supplemental School Support Account, which is hereby created in the State General Fund. The county treasurer may retain from the proceeds an amount sufficient to reimburse the county for the actual cost of collecting and administering the tax, to the extent that the county incurs any cost it would not have incurred but for the enactment of this section and NRS 387.193 or NRS 244.33561, but in no case exceeding the amount authorized by statute for this purpose. Any interest or other income earned on the money in the State Supplemental School Support Account must be credited to the Account.

(Added to NRS by 2009, 7; A 2011, 446, 2152; 2013, 2068; 2015, 3723, 3757; 2017, 2610; 2019, 2393)


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