New York Tax Law Part 4 - DISPOSITION OF REVENUES

• 1260 - Revenues Resulting From Taxes Administered by Cities Over One Million.
  All taxes, penalties and interest resulting from the imposition of the taxes authorized under section twelve hundred one shall be paid into the treasury of...
• 1261 - Revenues Resulting From Taxes Administered by the Commissioner.
  (a) All taxes, penalties and interest imposed by cities, counties or school districts under the authority of section twelve hundred ten, twelve hundred eleven, twelve...
• 1261-a - Revenues From Certain Taxes Imposed by Washington and Warren Counties.
  (a) In the event that the Warren and Washington county industrial development agency established under article eighteen-A of the general municipal law issues bonds, notes...
• 1262 - Disposition of Revenues From Taxes Imposed by Cities Under One Million, Counties and School Districts.
  (a) Except as otherwise provided in this article, the local law, ordinance or resolution imposing any county tax pursuant to this article may set aside...
• 1262-a - Sales Tax; Tompkins County.
  (a) In the event that the county of Tompkins and the city of Ithaca both impose the same taxes described in section twelve hundred two,...
• 1262-b - The Westchester County Property Tax Stabilization and Relief Act.
  * (a) Notwithstanding any other provision of law to the contrary, if the county of Westchester imposes sales and compensating use taxes pursuant to subdivision...
• 1262-c - Allocation of Revenue From Sales and Use Taxes to Villages Wholly or Partially Contained Within Broome County.
  Notwithstanding any other provision of the tax law to the contrary, the county legislature of Broome county shall have the authority to adopt a method...
• 1262-d - Allocation and Distribution of Revenues From Sales and Use Taxes to Villages Within the County of Albany.
  Notwithstanding any other provision of this chapter to the contrary, the net collections from a tax imposed by Albany county pursuant to this article set...
• 1262-e - Establishment of Local Government Assistance Programs in Nassau County.
  1. Towns and cities. Notwithstanding any other provision of law to the contrary, for the calendar year beginning on January first, nineteen hundred ninety-eight and...
• 1262-f - Allocation and Distribution of Revenues From Sales and Use Taxes Within the Village of Barker and Town of Somerset, Niagara County.
  Notwithstanding any other provision of this chapter to the contrary, the net collections from a tax imposed by Niagara county pursuant to this article set...
• 1262-g - The Monroe County Sales Tax Adjustment Act.
  * 1. As used in this section, the following terms shall mean: (a) Annual fiscal year. A twelve-month time period which begins on July first...
• 1262-g*2 - Oneida County Allocation and Distribution of Net Collections From the Additional One Percent Rate of Sales and Compensating Use Taxes.
  * 1262-g. Oneida county allocation and distribution of net collections from the additional one percent rate of sales and compensating use taxes. Notwithstanding any contrary...
• 1262-h - Allocation and Distribution of Net Collections From the Additional One Percent Rate of Sales and Compensating Use Taxes in Steuben County.
  Notwithstanding any provision of law to the contrary, of the net collections received by the county of Steuben as a result of the imposition of...
• 1262-i - Allocation of Net Collections From the Additional One Percent Rate of Sales and Compensating Use Taxes in the County of Tioga.
  Notwithstanding any contrary provision of law, one-half of the net collections received by the county of Tioga from the one percent sales and compensating use...
• 1262-j - Allocation and Distribution of Net Collections From the Additional Sales and Compensating Use Taxes in Suffolk County.
  (a) Notwithstanding any provision of law to the contrary, of the net collections received by the county of Suffolk as a result of the imposition...
• 1262-k - Allocation and Distribution of Net Collections in Oswego County.
  Notwithstanding the contrary provisions of subdivision (c) or (d) of section twelve hundred sixty-two of this article: (a) Where a city in the county of...
• 1262-l - Allocation and Distribution of Net Collections From the Additional Rate of Sales and Compensating Use Tax in Rockland County.
  * 1262-1. Allocation and distribution of net collections from the additional rate of sales and compensating use tax in Rockland county. 1. Notwithstanding any provision...
• 1262-l*2 - Allocation and Distribution of Certain Net Collections in Warren County.
  * 1262-l. Allocation and distribution of certain net collections in Warren county. (a) If the county of Warren enters into an agreement pursuant to the...
• 1262-m - Allocation of Net Collections From the Additional One Percent Rate of Sales and Compensating Use Taxes in the County of Chenango.
  * Notwithstanding any contrary provision of law, all net collections received by the county of Chenango from the one percent sales and compensating use taxes...
• 1262-m*2 - Allocation and Distribution of Net Collections in Saratoga County.
  * 1262-m. Allocation and distribution of net collections in Saratoga county. Notwithstanding any other provision of law to the contrary: (a) If Saratoga county imposes...
• 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...
• 1262-o - Disposition of Net Collections From the Additional Rate of Sales and Compensating Use Taxes in the County of Chautauqua.
  Notwithstanding any contrary provision of law, if the county of Chautauqua imposes the additional one and one-quarter percent rate of sales and compensating use taxes...
• 1262-p - Disposition of Net Collections From the Additional One Percent Rate of Sales and Compensating Use Taxes in the County of Livingston.
  Notwithstanding any contrary provision of law, if the county of Livingston imposes the additional one percent rate of sales and compensating use taxes authorized by...
• 1262-q - Erie County-Disposition of Net Collections From the One Percent and the Three-Quarters of One Percent Rates of Sales and Compensating Use Taxes in Excess of Three Percent.
  Notwithstanding any provision of law to the contrary: (1) If the county of Erie imposes the additional one percent rate of sales and compensating use...
• 1262-r - Allocation and Distribution of Certain Net Collections in the County of Oswego.
  * Notwithstanding any other provision of law to the contrary, if the city of Fulton does not impose any tax pursuant to the authority of...
• 1262-r*2 - Disposition of Net Collections From Sales and Compensating Use Taxes Imposed by the County of Ontario.
  * 1262-r. Disposition of net collections from sales and compensating use taxes imposed by the county of Ontario. Notwithstanding the provisions of subdivision (c) of...
• 1262-s - Disposition of Net Collections From the Additional One-Quarter of One Percent Rate of Sales and Compensating Use Taxes in the County of Herkimer.
  Notwithstanding any contrary provision of law, if the county of Herkimer imposes the additional one-quarter of one percent rate of sales and compensating use taxes...
• 1262-t - City of Yonkers - Disposition of Net Collections From the Additional One-Half of One Percent Rate of Sales and Compensating Use Taxes in the City of Yonkers.
  * Notwithstanding any provision of law to the contrary, if the city of Yonkers imposes the additional one-half of one percent rate of sales and...
• 1263 - Deposit of Funds and Use of Funds Not Having Assigned Purposes.
  (a) Deposit and use of net collections from taxes imposed by cities of over one million administered and collected by state tax commission. Net collections...
• 1264 - References to Certain Taxes or Revenues From Certain Taxes Administered by the Commissioner.
  Notwithstanding any provision of this article or other law to the contrary: where a section of subpart B of part one of this article or...

Last modified: February 3, 2019