N.Y. Tax Law Section 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 aside for allocation and distribution to the towns and villages therein shall be distributed between such towns and villages where any such village has elected or hereafter elects to take its share in cash, directly in proportion to their respective populations determined in accordance with the latest decennial federal census or special population census taken pursuant to General Municipal Law § 20 (Special population census: population data)section twenty of the general municipal law completed and published prior to the end of the quarter for which the allocation is made, which special census must include the entire area of the county, except that in the towns of Colonie and Coeymans, the amount to be paid to each village therein shall be determined by the ratio that the full valuation of real property in each such village within said town bears to the full valuation of real property in the entire town as set forth in subdivision (c) of § 1262 (Disposition of revenues from taxes imposed by cities under one million, counties and school districts)section twelve hundred sixty-two of this chapter; provided, however, that commencing with the July, nineteen hundred eighty-one quarterly distribution, one-eighth of the amount of such net collections allocated to the town of Colonie and each successive quarter thereafter, cumulatively, an additional one-eighth part of each such quarterly town allocation shall be distributed between such village or villages and the town of Colonie in proportion to their respective full valuations of real property, with the remainder of each such town quarterly allocation through and including that distributable in January, nineteen hundred eighty-three, being an evenly declining portion of each such quarterly allocation, to be distributed in proportion to population as hereinbefore set forth for the remainder of Albany county, so that the April, nineteen hundred eighty-three quarterly allocation to the town of Colonie and those allocations thereafter received shall be divided between said town and the villages therein solely in proportion to their respective full valuations of real property as provided herein.

Source: Section 1262-D — Allocation and distribution of revenues from sales and use taxes to villages within the county of Albany, https://www.­nysenate.­gov/legislation/laws/TAX/1262-D (updated Sep. 22, 2014; accessed Dec. 21, 2024).

1260
Revenues resulting from taxes administered by cities over one million 1261
Revenues resulting from taxes administered by the commissioner 1261‑A
Revenues from certain taxes imposed by Washington and Warren counties 1262
Disposition of revenues from taxes imposed by cities under one million, counties and school districts 1262‑A
Sales tax 1262‑B
The Westchester county property tax stabilization and relief act 1262‑C
Allocation of revenue from sales and use taxes to villages wholly or partially contained within Broome county 1262‑D
Allocation and distribution of revenues from sales and use taxes to villages within the county of Albany 1262‑E
Establishment of local government assistance programs in Nassau county 1262‑F
Allocation and distribution of revenues from sales and use taxes within the village of Barker and town of Somerset, Niagara county 1262‑G
The Monroe county sales tax adjustment act 1262‑G*2
Oneida county allocation and distribution of net collections from the additional one percent rate of sales and compensating use taxes 1262‑H
Allocation and distribution of net collections from the additional one percent rate of sales and compensating use taxes in Steuben county 1262‑I
Allocation of net collections from the additional one percent rate of sales and compensating use taxes in the county of Tioga 1262‑J
Allocation and distribution of net collections from the additional sales and compensating use taxes in Suffolk county 1262‑K
Allocation and distribution of net collections in Oswego county 1262‑L
’s 1262‑L*2
Allocation and distribution of certain net collections in Warren county 1262‑M
Allocation of net collections from the additional one percent rate of sales and compensating use taxes in the county of Chenango 1262‑M*2
Allocation and distribution of net collections in Saratoga county 1262‑N
Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Niagara 1262‑O
Disposition of net collections from the additional rate of sales and compensating use taxes in the county of Chautauqua 1262‑P
Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Livingston 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... 1262‑R
Allocation and distribution of certain net collections in the county of Oswego 1262‑R*2
Disposition of net collections from sales and compensating use taxes imposed by the county of Ontario 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 H... 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 ... 1262‑U
Allocation and distribution of certain net collections in Genesee county 1262‑V
Allocation of net collections from the additional one percent rate of sales and compensating use taxes in the county of St 1263
Deposit of funds and use of funds not having assigned purposes 1264
References to certain taxes or revenues from certain taxes administered by the commissioner
Green check means up to date. Up to date

Accessed:
Dec. 21, 2024

Last modified:
Sep. 22, 2014

§ 1262-D’s source at nysenate​.gov

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