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Statutes » New York » TAX Law » Article 29

N.Y. TAX Law § 1262-S

This is the official text of N.Y. TAX Law § 1262-S, 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.

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Disposition of net collections from the additional one-quarter of one percent rate of sales and compensating use taxes in the county of H...

Official statutory text

§ 1262-s. Disposition of net collections from the additional\none-quarter of one percent rate of sales and compensating use taxes in\nthe county of Herkimer. Notwithstanding any contrary provision of law,\nif the county of Herkimer imposes the additional one-quarter of one\npercent rate of sales and compensating use taxes authorized by section\ntwelve hundred ten-E of this article for all or any portion of the\nperiod beginning December first, two thousand seven and ending November\nthirtieth, two thousand twenty-seven, the county shall use all net\ncollections from such additional one-quarter of one percent rate to pay\nthe county's expenses for the construction of additional correctional\nfacilities. The net collections from the additional rate imposed\npursuant to section twelve hundred ten-E of this article shall be\ndeposited in a special fund to be created by such county separate and\napart from any other funds and accounts of the county. Any and all\nremaining net collections from such additional tax, after the expenses\nof such construction are paid, shall be deposited by the county of\nHerkimer in the general fund of such county for any county purpose.\n

Status: in_force · Read it on the official government site

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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.