N.Y. Tax Law Section 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 paid to the director of finance of the city of New York and any other appropriate fiscal officer of any city having a population of over one million, as provided for in section twelve hundred sixty-one, shall be deposited by such fiscal officer in the general fund of such city, but no part of such revenues may be expended by such city unless appropriated in the annual budget of such city.

(b)

Deposit and use of net collections by cities, counties and villages. Net collections received by or distributed to a county, a city with a population of less than one million or a village from taxes imposed pursuant to this article shall be paid into the treasury of the county, city or village and shall be credited to and deposited in the general fund thereof and, unless restricted by local law, ordinance or resolution to a specified purpose or purposes, shall be available for any county, city or village purpose of such county, city or village. Expenditures from the proceeds of any such tax shall not be considered as part of the cost of government within the meaning of any limitation on expenditures contained in any general, special or local law applicable to such county, city or village.

Source: Section 1263 — Deposit of funds and use of funds not having assigned purposes, https://www.­nysenate.­gov/legislation/laws/TAX/1263 (updated Sep. 22, 2014; accessed Oct. 26, 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:
Oct. 26, 2024

Last modified:
Sep. 22, 2014

§ 1263’s source at nysenate​.gov

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