N.Y. Tax Law § 1262-f: Allocation and distribution of revenues from sales and use taxes within the village of Barker and town of Somerset, Niagara county

§ 1262-f. Allocation and distribution of revenues from sales and use

taxes within the village of Barker and town of Somerset, Niagara county.

Notwithstanding any other provision of this chapter to the contrary, the

net collections from a tax imposed by Niagara county pursuant to this

article set aside for allocation and distribution to the town of

Somerset and village of Barker shall be distributed between such town

and village which has elected or hereafter elects to take its share in

cash, directly in proportion to their respective populations determined

in accordance with the latest decennial federal census or special

population census taken pursuant to section twenty of the general

municipal law completed and published prior to the end of the quarter

for which the allocation is made, which special census must include the

entire area of the county.