N.Y. Tax Law § 1262-n: Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Niagara

§ 1262-n. Disposition of net collections from the additional one

percent rate of sales and compensating use taxes in the county of

Niagara. Notwithstanding any contrary provision of law, if the county

of Niagara imposes the additional one percent rate of sales and

compensating use taxes authorized by section twelve hundred ten of this

article for all or any portion of the period beginning March first, two

thousand three and ending November thirtieth, two thousand twenty-three,

the county shall use all net collections from such additional one

percent rate to pay the county's expenses for Medicaid. The net

collections from the additional one percent rate imposed pursuant to

this section shall be deposited in a special fund to be created by such

county separate and apart from any other funds and accounts of the

county. Any and all remaining net collections from such additional one

percent tax, after the Medicaid expenses are paid, shall be deposited by

the county of Niagara in the general fund of such county for any county

purpose.