Section 354.6105 - Fund for extraordinary maintenance, repair or improvement of capital projects1. A local government may establish a fund for the extraordinary maintenance, repair or improvement of capital projects.2. Any interest and income earned on the money in the fund in excess of any amount which is reserved for rebate payments to the Federal Government pursuant to 26 U.S.C. § 148, as amended, or is otherwise required to be applied in a specific manner by the Internal Revenue Code of 1986, as amended, must be credited to the fund.3. Except as otherwise provided in NRS 374A.020, the money in the fund may be used only for the extraordinary maintenance, repair or improvement of capital projects or facilities that replace capital projects of the entity that made the deposits in the fund. The money in the fund at the end of the fiscal year may not revert to any other fund or be a surplus for any purpose other than the purpose specified in this subsection.4. As used in this section, "extraordinary maintenance, repair or improvement" means all expenses ordinarily incurred not more than once every 5 years to maintain a local governmental facility or capital project in a fit operating condition.Added to NRS by 1995, 2552; A 1997, 56; 2001, 1807, 2323; 2003, 162Added to NRS by 1995, 2552; A 1997, 56; 2001, 1807, 2323; 2003, 162