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New York · Through 2026-09-11

N.Y. Tax Law § 1262-m*2: Allocation and distribution of net collections in Saratoga county

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Where this section sits in the code
  1. Tax Law
  2. Article 29. Taxes Authorized For Cities, Counties and School Districts
  3. Part 4. Disposition of Revenues

* § 1262-m. Allocation and distribution of net collections in Saratoga

county. Notwithstanding any other provision of law to the contrary:

(a) If Saratoga county imposes sales and compensating use taxes

pursuant to the authority of subdivision (a) of section twelve hundred

ten of this article, the local legislative body of Saratoga county shall

be authorized and empowered to adopt and amend local laws, ordinances or

resolutions to allocate and distribute to the town of Milton up to sixty

thousand dollars per calendar year, from net collections received by the

county from such taxes; and any such amount allocated and distributed to

the town of Milton pursuant to this subdivision shall be in addition to

any amounts allocated and applied or distributed by such county to such

town pursuant to the authority of subdivision (c) or (d), or both

subdivisions (c) and (d), of section twelve hundred sixty-two of this

article.

(b) If Saratoga county and the city of Saratoga Springs each impose

sales and compensating use taxes pursuant to the authority of

subdivision (a) of section twelve hundred ten of this article and the

city of Mechanicville does not impose any taxes pursuant to the

authority of such section twelve hundred ten, the local legislative body

of Saratoga county shall be authorized and empowered to adopt and amend

local laws, ordinances or resolutions to allocate and distribute to the

city of Mechanicville up to five hundred forty-two thousand dollars per

calendar year, from net collections received by the county from its

sales and compensating use taxes imposed pursuant to the authority of

such section twelve hundred ten; and any such amount allocated and

distributed to the city of Mechanicville pursuant to this subdivision

shall be in addition to any amounts allocated and applied or distributed

by such county to such city pursuant to the authority of subdivision (c)

or (d), or both subdivisions (c) and (d), of section twelve hundred

sixty-two of this article.

* NB There are 2 § 1262-m's

Collected 2026-09-14T19:32:45Z. Source file · JSON

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