§ 1264 — References to certain taxes or revenues from certain taxes administered by the commissioner

New York § 1264

• Jurisdiction: New York
• Law TAX: Tax
• Part 4: Disposition of Revenues
• Art. 29: Taxes Authorized For Cities, Counties and School Districts

Text

§ 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.\n