{"data":{"id":"us-ny/n.y.-tax-law-1264","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1264","heading":"References to certain taxes or revenues from certain taxes administered by the commissioner","body":"§ 1264. References to certain taxes or revenues from certain taxes\nadministered by the commissioner. Notwithstanding any provision of this\narticle or other law to the contrary: where a section of subpart B of\npart one of this article or a local law, ordinance or resolution adopted\npursuant to the authority of such subpart B or an agreement described in\nsubdivision (c) of section twelve hundred sixty-two of this part or a\nsection of this part refers to revenues or net collections, or the like,\nfrom a tax or taxes imposed pursuant to the authority of such subpart B,\nand such tax or taxes are imposed on motor fuel and diesel motor fuel,\nany such reference expressed as a percentage of the rate imposed as a\npercentage or as a percentage of such revenues or net collections, or\nthe like, shall be deemed also to refer to such tax or taxes imposed on\nsuch fuels at a rate of cents per gallon; and any such amount expressed\nas a percentage shall be calculated in a like manner as an equal\nfraction of such tax on such fuels imposed at a rate of cents per\ngallon.","path":["Tax Law","Article 29. Taxes Authorized For Cities, Counties and School Districts","Part 4. Disposition of Revenues"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1264","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"3061dfb711bc001dcc52d2689e0b03613cb985ca4f52a731e56be34dc989f276","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1263","next":"us-ny/n.y.-tax-law-1280"},"notice":"GroundRules: Original legal text. Not legal advice."}