Except as otherwise provided in NRS 360.740, each:

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1.  Local government that receives, before July 1, 1998, any portion of the proceeds of a tax which is included in the Account;

2.  Special district that receives, before July 1, 1998, any portion of the proceeds of a tax which is included in the Account; and

3.  Enterprise district, is eligible for an allocation from the Account in the manner prescribed in NRS 360.680.