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

§ 1262-s. Disposition of net collections from the additional

one-quarter of one percent rate of sales and compensating use taxes in

the county of Herkimer. Notwithstanding any contrary provision of law,

if the county of Herkimer imposes the additional one-quarter of one

percent rate of sales and compensating use taxes authorized by section

twelve hundred ten-E of this article for all or any portion of the

period beginning December first, two thousand seven and ending November

thirtieth, two thousand twenty-seven, the county shall use all net

collections from such additional one-quarter of one percent rate to pay

the county's expenses for the construction of additional correctional

facilities. The net collections from the additional rate imposed

pursuant to section twelve hundred ten-E of this article 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 tax, after the expenses

of such construction are paid, shall be deposited by the county of

Herkimer in the general fund of such county for any county purpose.