N.Y. Tax Law Section 1264
References to certain taxes or revenues from certain taxes administered by the commissioner

Notwithstanding any provision of this article or other law to the contrary: where a section of subpart B of part one of this article or a local law, ordinance or resolution adopted pursuant to the authority of such subpart B or an agreement described 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 part or a section of this part refers to revenues or net collections, or the like, from a tax or taxes imposed pursuant to the authority of such subpart B, and such tax or taxes are imposed on motor fuel and diesel motor fuel, any such reference expressed as a percentage of the rate imposed as a percentage or as a percentage of such revenues or net collections, or the like, shall be deemed also to refer to such tax or taxes imposed on such fuels at a rate of cents per gallon; and any such amount expressed as a percentage shall be calculated in a like manner as an equal fraction of such tax on such fuels imposed at a rate of cents per gallon.

Source: Section 1264 — References to certain taxes or revenues from certain taxes administered by the commissioner, https://www.­nysenate.­gov/legislation/laws/TAX/1264 (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

§ 1264’s source at nysenate​.gov

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