City of Reno v. McGowan

OPINION

By the Court,

Zenoff, J.:

Petitioners are municipal corporations within Nevada which seek to compel by mandamus payment and adjustments of certain monies in the Cigarette Tax Fund in accordance with NRS 370.260. 1 -

Before the legislative session of 1967 the formula for disbursements from the fund included apportionment to the State General Fund, but the legislature changed the law and eliminated the state from any participation as of July 1, 1967.

On August 16, 1967, the State Controller distributed the cigarette tax funds in accordance with the new act. A month later being of the opinion…