Section 453D.239 - Annual reimbursement of costs to local governments1. On February 1 of each year, the Department will reimburse the costs of each local government of carrying out the provisions of chapters 453A and 453D of NRS as follows: (a) By distributing a total amount of $1,500,000, divided equally, to each county; and(b) By distributing a total amount of $3,500,000 to each locality which, on September 1 of the immediately preceding year, was a qualifying locality, divided on the basis of the population of each such qualifying locality.2. For the purposes of this section, the population of a qualifying locality that is a county does not include the population of any city that is a qualifying locality.3. As used in this section, "qualifying locality" means:(a) A county which: (1) Issues business licenses for and approves or disapproves the operation of marijuana establishments and medical marijuana establishments in areas of the county outside of the boundaries of a city; and(2) Has issued a business license for and approved the operation of a marijuana establishment or medical marijuana establishment in the county outside of the boundaries of a city.(b) A city which: (1) Issues business licenses for and approves or disapproves the operation of marijuana establishments and medical marijuana establishments in the city; and(2) Has issued a business license for and approved the operation of a marijuana establishment or medical marijuana establishment in the city.Nev. Admin. Code § 453D.239
Added to NAC by Dep't of Taxation by R092-17, eff. 2-27-2018; A by R026-19A, eff. 10/22/2019