This fee, however, is not part of the administrative costs for the collection of highway fund proceeds which costs must be limited to 22 percent of total proceeds. The formulation of this complicated question anticipates a somewhat complex answer. The resolution requires an analysis of the statutory scheme surrounding the state highway fund and the highway patrol special account together with the manner in which fund proceeds and the special account have been administered by the executive branch and treated by the legislature. The proceeds from the imposition of any license or registration fee and other charges with respect to the operation of any motor vehicle upon any public highway, city, town or county road, street, alley or highway in this state and the proceeds from the imposition of any excise tax on gasoline or other motor vehicle fuel must be deposited in the state highway fund and must, except for costs of administering the collection thereof, be used exclusively for administration, construction, reconstruction, improvement and maintenance of highways as provided for in this chapter. . . . . Costs of administration for the collection of the proceeds for any license or registration fees and other charges with respect to the operation of any motor vehicle must be limited to a sum not to exceed 22 percent of the total proceeds so collected.
State law provides for the collection of many fees which are deposited in the highway fund.
One Nevada statute dictates that certain monies will go into a special account for the highway patrol. The money in the account must be used only for the purpose specified in subsection 1. At first glance, this statute appears to conflict with NRS 408.235 which requires that all registration money goes to the highway fund. Consistency might be achieved, however, if it is determined that the money first goes to the highway fund before disbursal to the highway patrol special account. This difficulty appears to be the crux of your request for an opinion.