1. 1. The Division of Forestry Account is hereby created in the State General Fund.

2. 2. In addition to the money deposited pursuant to NRS 209.231 and 472.050, all moneys received by the State Forester for the purposes of:

   1. (a) NRS 527.130 to 527.230, inclusive, including, without limitation, all moneys collected pursuant to NRS 527.200; and

   2. (b) NRS 527.260 to 527.300, inclusive, including, without limitation, all moneys collected from the issuance of special permits pursuant to NRS 527.270,

      must be deposited in the Division of Forestry Account and accounted for separately.

3. 3. Costs of administration of NRS 527.130 to 527.230, inclusive, and 527.260 to 527.300, inclusive, must be paid from the Division of Forestry Account on claims presented by the State Forester in the manner other claims against the State are paid.
4. 4. No moneys received for the purposes of NRS 527.130 to 527.230, inclusive, or 527.260 to 527.300, inclusive, may be used for any purpose except to carry out the provisions of NRS 527.130 to 527.230, inclusive, or 527.260 to 527.300, inclusive, as applicable.
5. 5. Any money received for the purposes of NRS 527.130 to 527.230, inclusive, or 527.260 to 527.300, inclusive, that is remaining in the Account at the end of the fiscal year does not revert to the State General Fund, and the balance of that money must be carried forward to the next fiscal year.

(Added to NRS by 1957, 636; A 1973, 128; 2025, 2366)