Internal prototype — noindexed, not linked from public navigation yet.

Statutes » New York » TAX Law » Article 29

N.Y. TAX Law § 1262-N

This is the official text of N.Y. TAX Law § 1262-N, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Niagara

Official statutory text

§ 1262-n. Disposition of net collections from the additional one\npercent rate of sales and compensating use taxes in the county of\nNiagara. Notwithstanding any contrary provision of law, if the county\nof Niagara imposes the additional one percent rate of sales and\ncompensating use taxes authorized by section twelve hundred ten of this\narticle for all or any portion of the period beginning March first, two\nthousand three and ending November thirtieth, two thousand twenty-three,\nthe county shall use all net collections from such additional one\npercent rate to pay the county's expenses for Medicaid. The net\ncollections from the additional one percent rate imposed pursuant to\nthis section shall be deposited in a special fund to be created by such\ncounty separate and apart from any other funds and accounts of the\ncounty. Any and all remaining net collections from such additional one\npercent tax, after the Medicaid expenses are paid, shall be deposited by\nthe county of Niagara in the general fund of such county for any county\npurpose.\n

Status: in_force · Read it on the official government site

Need a lawyer in New York?

Find a New York lawyer
About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.