New York Tax Law Section 1262-N - Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Niagara.

  1262-n.  Disposition  of  net  collections  from the additional one
  percent rate of sales and  compensating  use  taxes  in  the  county  of
  Niagara.    Notwithstanding any contrary provision of law, if the county
  of Niagara  imposes  the  additional  one  percent  rate  of  sales  and
  compensating  use taxes authorized by section twelve hundred ten of this
  article for all or any portion of the period beginning March first,  two
  thousand  three  and ending November thirtieth, two thousand twenty, the
  county shall use all net collections from such  additional  one  percent
  rate to pay the county's expenses for Medicaid. The net collections from
  the  additional  one percent rate imposed pursuant to this section shall
  be deposited in a special fund to be created by such county separate and
  apart from any other funds and accounts  of  the  county.  Any  and  all
  remaining  net  collections  from such additional one percent tax, after
  the Medicaid expenses are paid, shall be  deposited  by  the  county  of
  Niagara in the general fund of such county for any county purpose.

Last modified: February 3, 2019