N.Y. Tax Law Section 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 § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article:

(1)

the county of Oswego shall impose sales and compensating use taxes pursuant to the authority of subdivision (a) of § 1210 (Taxes of cities and counties administered by state tax commission)section twelve hundred ten of this article at the maximum rate authorized therefor;

(2)

such county shall, by local law, ordinance or resolution, allocate and distribute monthly to the city of Fulton net collections in the amount of five hundred eight thousand eight hundred twenty dollars, commencing on the first day of the first month in which the repeal of such city’s taxes takes effect, and continuing monthly unless the city of Fulton imposes tax pursuant to the authority of such section twelve hundred ten;

(3)

such monthly amount allocated and distributed to such city shall be deemed to be paid from the county’s net collections set aside for county purposes and shall not affect the amount of net collections to be allocated and distributed by the county to the area of the county outside the cities in the county pursuant to 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; and

(4)

such county shall not be required to allocate net collections to the city of Fulton pursuant to subdivision (c) of such section twelve hundred sixty-two unless net collections from the county’s sales and compensating use taxes exceed thirty-four million dollars per year, in which case the county shall allocate ten percent of its net collections in excess of thirty-four million dollars on the basis of population to the city of Fulton and such area of the county outside the cities. * NB There are 2 § 1262-r’s

Source: Section 1262-R — Allocation and distribution of certain net collections in the county of Oswego, https://www.­nysenate.­gov/legislation/laws/TAX/1262-R (updated Sep. 22, 2014; accessed Feb. 15, 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
’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:
Feb. 15, 2025

Last modified:
Sep. 22, 2014

§ 1262-R’s source at nysenate​.gov

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