N.Y. 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


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 § 1210 (Taxes of cities and counties administered by state tax commission)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-three, 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.

Source: Section 1262-N — Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Niagara, https://www.­nysenate.­gov/legislation/laws/TAX/1262-N (updated Apr. 24, 2020; accessed Jul. 20, 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

Accessed:
Jul. 20, 2024

Last modified:
Apr. 24, 2020

§ 1262-N’s source at nysenate​.gov

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