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Statutes » New York » TAX Law » Article 29

N.Y. TAX Law § 1264

This is the official text of N.Y. TAX Law § 1264, 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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References to certain taxes or revenues from certain taxes administered by the commissioner

Official statutory text

§ 1264. References to certain taxes or revenues from certain taxes\nadministered by the commissioner. Notwithstanding any provision of this\narticle or other law to the contrary: where a section of subpart B of\npart one of this article or a local law, ordinance or resolution adopted\npursuant to the authority of such subpart B or an agreement described in\nsubdivision (c) of section twelve hundred sixty-two of this part or a\nsection of this part refers to revenues or net collections, or the like,\nfrom a tax or taxes imposed pursuant to the authority of such subpart B,\nand such tax or taxes are imposed on motor fuel and diesel motor fuel,\nany such reference expressed as a percentage of the rate imposed as a\npercentage or as a percentage of such revenues or net collections, or\nthe like, shall be deemed also to refer to such tax or taxes imposed on\nsuch fuels at a rate of cents per gallon; and any such amount expressed\nas a percentage shall be calculated in a like manner as an equal\nfraction of such tax on such fuels imposed at a rate of cents per\ngallon.\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.