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New York · Through 2026-09-11

N.Y. Tax Law § 1448-q: Deposit and disposition of revenue

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Where this section sits in the code
  1. Tax Law
  2. Article 31-B-1. Tax On Real Estate Transfers In the County of Essex

§ 1448-q. Deposit and disposition of revenue. All taxes collected or

received by the treasurer or his duly authorized agent under the

provisions of the local law enacted pursuant to this article shall be

deposited in accordance with provisions of a local law adopted by the

legislative body of the county of Essex which local law shall designate

proper officers to be responsible for deposit of revenue collected or

received under this article. Such local law shall also provide that any

officer designated to collect, receive, or deposit such revenue shall

maintain a system of accounts showing the revenue collected or received

from the tax imposed pursuant to this article. Such local law shall also

provide that all revenue derived from the imposition of such tax shall

be deposited into a separate account maintained by the county of Essex

and the monies therein shall be disbursed exclusively for any and all

costs, expenses and debt incurred by such county for the establishment

of the Essex county public safety radio communications system; and upon

payment of all such costs, expenses and debt shall be deposited into the

general fund of the county of Essex.

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

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