N.Y. Tax Law Section 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 of law to the contrary, if the county of Rockland imposes the additional five-eighths of one percent rate of tax authorized by § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article during the period beginning March first, two thousand two, and ending November thirtieth, two thousand twenty-seven, such county shall allocate and distribute twenty percent of the net collections from such additional rate to the towns and villages in the county in accordance with 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 part on the basis of the ratio which the population of each such town or village bears to such county’s total population; and

2.

Notwithstanding any provision of law to the contrary, if the county of Rockland imposes the additional three-eighths of one percent rate of tax authorized by § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article during the period beginning March first, two thousand seven, and ending November thirtieth, two thousand twenty-seven, such county shall allocate and distribute sixteen and two-thirds percent of the net collections from such additional rate to the general funds of towns and villages within the county of Rockland with existing town and village police departments from March first, two thousand seven through December thirty-first, two thousand seven and thirty-three and one-third percent of the net collections from such additional rate from January first, two thousand eight through November thirtieth, two thousand twenty-seven. The monies allocated and distributed pursuant to this subdivision shall be allocated and distributed to towns and villages with police departments on the basis of the number of full-time equivalent police officers employed by each police department and shall not be used for salaries heretofore or hereafter negotiated.

Source: Section 1262-L — Allocation and distribution of net collections from the additional rate of sales and compensating use tax in Rockland county, https://www.­nysenate.­gov/legislation/laws/TAX/1262-L (updated Aug. 15, 2025; accessed Sep. 13, 2025).

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
Allocation and distribution of net collections from the additional rate of sales and compensating use tax in Rockland county 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 1262–W
Disposition of net collections from the additional rate of sales and compensating use tax in the county of Putnam 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

Verified:
Sep. 13, 2025

Last modified:
Aug. 15, 2025

§ 1262-L. Allocation & distribution of net collections from the additional rate of sales and compensating use tax in Rockland county's source at nysenate​.gov

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