The Department may redistribute any fee, tax, penalty and interest to:

Terms Used In Nevada Revised Statutes 377B.140

  • county: includes Carson City. See Nevada Revised Statutes 0.033
  • Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
  • population: means the number of people in a specified area as determined by the last preceding national decennial census conducted by the Bureau of the Census of the United States Department of Commerce pursuant to Section 2 of Article I of the Constitution of the United States and reported by the Secretary of Commerce to the Governor pursuant to 13 U. See Nevada Revised Statutes 0.050

1.  A county whose population is less than 700,000 or a county whose population is 700,000 or more and in which no water authority exists; or

2.  The water authority in a county whose population is 700,000 or more and in which a water authority exists, that is entitled thereto, but no such redistribution may be made as to amounts originally distributed more than 6 months before the date on which the Department obtains knowledge of the improper distribution.