reglab/housing_qa huggingface dataset:
NY Tax L § 1140 (2021)
2021 New York Laws TAX - Tax Article 28 - Sales and Compensating Use Taxes Part 4 - Administrative Provisions 1140 - Remedies Exclusive.

§  1140.  Remedies exclusive. The remedies provided by sections eleven   hundred thirty-eight and eleven hundred thirty-nine shall  be  exclusive   remedies available to any person for the review of tax liability imposed   by  this  article; and no determination or proposed determination of tax   or determination on any application for  refund  shall  be  enjoined  or   reviewed  by an action for declaratory judgment, an action for money had   and received, or by any action or proceeding  other  than  a  proceeding   under article seventy-eight of the civil practice law and rules.
NY Tax L § 1143 (2021)
2021 New York Laws TAX - Tax Article 28 - Sales and Compensating Use Taxes Part 4 - Administrative Provisions 1143 - Administration of Oaths and Compelling Testimony.

§  1143. Administration of oaths and compelling testimony. (a) The tax commission or its employees or agents duly designated and authorized  by it  shall have power to administer oaths and take affidavits in relation to any matter or proceeding in the exercise of their powers  and  duties under  this article. The tax commission shall have power to subpoena and require the attendance of witnesses and the production of books,  papers and  documents to secure information pertinent to the performance of its duties hereunder and of the enforcement of this article and  to  examine them  in  relation thereto, and to issue commissions for the examination of witnesses who are out of the state or unable to attend before  it  or excused from attendance.  (b)  A  justice  of  the  supreme court either in court or at chambers shall  have  power  summarily  to  enforce  by  proper  proceedings  the attendance and testimony of witnesses and the production and examination of  books,  papers  and  documents called for by the subpoena of the tax commission under this article.  (c) The officers  who  serve  the  summons  or  subpoena  of  the  tax commission and witnesses attending in response thereto shall be entitled to the same fees as are allowed to officers and witnesses in civil cases in  courts of record, except as herein otherwise provided. Such officers shall be the sheriff of any county and his duly  appointed  deputies  or any  officers  or  employees  of the department of taxation and finance, designated to serve such process.
NY Tax L § 1144 (2021)
2021 New York Laws TAX - Tax Article 28 - Sales and Compensating Use Taxes Part 4 - Administrative Provisions 1144 - Reference to Tax.

§  1144.  Reference  to tax. Whenever reference is made in placards or   advertisements or in any other publications to any tax imposed  by  this   article,  such  reference  shall be in substantially the following form:   "sales and use tax"; except that in  any  bill,  receipt,  statement  or   other  evidence  or  memorandum  of  sale,  services rendered, amusement   charges, dues, rent  or  occupancy,  issued  or  employed  by  a  person   required  to collect tax, if the tax is required to be stated separately   thereon as  provided  in  subdivision  (a)  of  section  eleven  hundred   thirty-two, the word "tax" will suffice.
NY Tax L § 1148 (2021)
2021 New York Laws TAX - Tax Article 28 - Sales and Compensating Use Taxes Part 4 - Administrative Provisions 1148 - Deposit and Disposition of Revenue.

§  1148.  Deposit  and disposition of revenue. (a) All taxes, interest and penalties collected or  received  by  the  commissioner  under  this article shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter; provided however, the comptroller  shall  on  or before the twelfth day of each month, pay all such taxes, interest and penalties  collected  under  this  article  and remaining  to  the comptroller's credit in such banks, banking houses or trust companies at the  close  of  business  on  the  last  day  of  the preceding month, into the general fund of the state treasury.  (b)  Provided however, before the funds may be distributed pursuant to subdivision (a) of this section, such  funds  shall  be  distributed  as otherwise   provided   in   sections   ninety-two-d,  ninety-two-h,  and ninety-two-r of the state finance law and sections eleven  hundred  two, eleven hundred four and eleven hundred nine of this article.  (c)   Provided  however,  after  funds  are  distributed  pursuant  to subdivision (b) of this section but before such  funds  are  distributed pursuant to subdivision (a) of this section, funds shall be deposited by the  comptroller  into the New York central business district trust fund established pursuant to section ninety-nine-ff of the state finance  law in  accordance with the following schedule: (1) in state fiscal year two thousand nineteen - two thousand twenty, one hundred twelve million five hundred thousand dollars; (2) in state fiscal year two thousand twenty - two thousand twenty-one, one hundred fifty million dollars; and  (3)  in state  fiscal year two thousand twenty-one - two thousand twenty-two and every succeeding state fiscal year, an amount equal to one  hundred  one percent  of  the  amount  deposited  in  the immediately preceding state fiscal year. The funds deposited into  the  New  York  central  business district trust fund shall be deposited monthly in equal installments.
NY Tax L § 1260 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 4 - Disposition of Revenues 1260 - Revenues Resulting From Taxes Administered by Cities Over One Million.

§  1260. Revenues resulting from taxes administered by cities over one   million. All taxes, penalties and interest resulting from the imposition   of the taxes authorized under section twelve hundred one shall  be  paid   into  the treasury of the city imposing the tax and shall be credited to   and deposited in the general fund of any such city, but no such part  of   such  revenues  may be expended unless appropriated in the annual budget   of such city.
NY Tax L § 1262-C (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 4 - Disposition of Revenues 1262-C - Allocation of Revenue From Sales and Use Taxes to Villages Wholly or Partially Contained Within Broome County.

§  1262-c.  Allocation of revenue from sales and use taxes to villages   wholly or partially contained within Broome county. Notwithstanding  any   other  provision  of the tax law to the contrary, the county legislature   of Broome county shall have the authority to adopt a method for dividing   the sales and use tax revenues allocated to a town between  any  village   or  villages located wholly or partially within the town and to the area   outside of villages based on either population or full valuation of real   property or on any combination of these two factors.
NY Tax L § 1262-D (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 4 - Disposition of Revenues 1262-D - Allocation and Distribution of Revenues From Sales and Use Taxes to Villages Within the County of Albany.

§  1262-d.  Allocation and distribution of revenues from sales and use   taxes to villages within the county of Albany. Notwithstanding any other   provision of this chapter to the contrary, the net  collections  from  a   tax  imposed  by  Albany  county  pursuant to this article set aside for   allocation and distribution to the towns and villages therein  shall  be   distributed  between  such towns and villages where any such village has   elected or hereafter elects to take  its  share  in  cash,  directly  in   proportion to their respective populations determined in accordance with   the  latest  decennial federal census or special population census taken   pursuant to section twenty of the general municipal  law  completed  and   published  prior  to  the end of the quarter for which the allocation is   made, which special census must include the entire area of  the  county,   except  that in the towns of Colonie and Coeymans, the amount to be paid   to each village therein shall be determined by the ratio that  the  full   valuation  of  real property in each such village within said town bears   to the full valuation of real property in the entire town as  set  forth   in  subdivision (c) of section twelve hundred sixty-two of this chapter;   provided, however, that  commencing  with  the  July,  nineteen  hundred   eighty-one  quarterly distribution, one-eighth of the amount of such net   collections allocated to the town of Colonie and each successive quarter   thereafter, cumulatively, an additional one-eighth  part  of  each  such   quarterly  town  allocation shall be distributed between such village or   villages and the town of Colonie in proportion to their respective  full   valuations  of  real  property,  with  the  remainder  of each such town   quarterly  allocation  through  and  including  that  distributable   in   January,  nineteen  hundred  eighty-three,  being  an  evenly  declining   portion  of  each  such  quarterly  allocation,  to  be  distributed  in   proportion  to population as hereinbefore set forth for the remainder of   Albany  county,  so  that  the  April,  nineteen  hundred   eighty-three   quarterly  allocation  to  the  town  of  Colonie  and those allocations   thereafter received shall be divided between said town and the  villages   therein solely in proportion to their respective full valuations of real   property as provided herein.
NY Tax L § 1262-F (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 4 - Disposition of Revenues 1262-F - Allocation and Distribution of Revenues From Sales and Use Taxes Within the Village of Barker and Town of Somerset, Niagara County.

§  1262-f.  Allocation and distribution of revenues from sales and use   taxes within the village of Barker and town of Somerset, Niagara county.   Notwithstanding any other provision of this chapter to the contrary, the   net collections from a tax imposed by Niagara county  pursuant  to  this   article  set  aside  for  allocation  and  distribution  to  the town of   Somerset and village of Barker shall be distributed  between  such  town   and  village  which has elected or hereafter elects to take its share in   cash, directly in proportion to their respective populations  determined   in  accordance  with  the  latest  decennial  federal  census or special   population census taken  pursuant  to  section  twenty  of  the  general   municipal  law  completed  and published prior to the end of the quarter   for which the allocation is made, which special census must include  the   entire area of the county.
NY Tax L § 1262-I (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 4 - Disposition of Revenues 1262-I - Allocation of Net Collections From the Additional One Percent Rate of Sales and Compensating Use Taxes in the County of Tioga.

§  1262-i.  Allocation  of  net  collections  from  the additional one   percent rate of sales and compensating use taxes in the county of Tioga.   Notwithstanding any contrary provision  of  law,  one-half  of  the  net   collections  received  by the county of Tioga from the one percent sales   and compensating use taxes in addition to the three percent  rate,  each   as  authorized  by  section twelve hundred ten of this article, shall be   deposited in the general fund  of  such  county  and  one-half  of  such   collections  shall  be  deposited  by  the  county of Tioga in a capital   reserves fund. Disbursements  from  such  capital  reserves  fund  shall   solely  be  made  for  the purposes of capital projects and repaying any   debts incurred for such capital projects in the county of Tioga.
NY Tax L § 1262-J (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 4 - Disposition of Revenues 1262-J - Allocation and Distribution of Net Collections From the Additional Sales and Compensating Use Taxes in Suffolk County.

§  1262-j.  Allocation  and  distribution  of net collections from the additional sales and compensating  use  taxes  in  Suffolk  county.  (a) Notwithstanding  any  provision  of  law  to  the  contrary,  of the net collections received by the  county  of  Suffolk  as  a  result  of  the imposition of up to the additional one percent rate of tax authorized by section  twelve  hundred ten of this chapter during the period beginning January  first,  nineteen  hundred  ninety-four  and   ending   December thirty-first,  nineteen hundred ninety-five, the county of Suffolk shall allocate  such  net  collections  as  follows:  one-eighth  of  the  net collections  received  shall be dedicated for public safety purposes; an appropriate amount shall be used to bring the maximum funds dedicated to the sewer stabilization fund to twelve  million  five  hundred  thousand dollars  annually;  and,  the  balance shall be deposited in the general fund of the county of Suffolk.  (b) Notwithstanding any provision of law to the contrary, of  the  net collections  received  by  the  county  of  Suffolk  as  a result of the increase of three-quarters of one  percent  to  the  tax  authorized  by section  twelve  hundred  ten  of  this article for the period beginning January first, nineteen hundred ninety-six and ending May  thirty-first, two  thousand  one,  imposed  by  local  laws  or resolutions (by simple majority) by the county legislature, and signed by the county executive, the county of Suffolk shall allocate such net collections as follows: an amount equal to no less than one-eighth and no more than one-quarter  of net  collections  which  would be received from the imposition of a full one percent rate increase, shall be dedicated for public safety purposes and the balance shall be deposited in the general fund of the county  of Suffolk.  (c)  Notwithstanding  any provision of law to the contrary, of the net collections received by the  county  of  Suffolk  as  a  result  of  the increase  of one percent to the tax authorized by section twelve hundred ten of this article for the period beginning June  first,  two  thousand one and ending November thirtieth, two thousand twenty-three, imposed by local   laws   or   resolutions  (by  simple  majority)  by  the  county legislature, and signed by the county executive, the county  of  Suffolk shall  allocate such net collections as follows: no less than one-eighth and no more than three-eighths of such net collections received shall be dedicated for public safety purposes and the balance shall be  deposited in the general fund of the county of Suffolk.
NY Tax L § 1262-L (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 4 - Disposition of Revenues 1262-L - Allocation and Distribution of Net Collections From the Additional Rate of Sales and Compensating Use Tax in Rockland County.

* §  1262-1.  Allocation  and distribution of net collections from the   additional rate of sales and compensating use tax in Rockland county. 1.   Notwithstanding any provision of law to the contrary, if the  county  of   Rockland  imposes the additional five-eighths of one percent rate of tax   authorized by section twelve hundred ten  of  this  article  during  the   period  beginning  March  first,  two  thousand two, and ending November   thirtieth, two thousand twenty-three, such  county  shall  allocate  and   distribute  twenty  percent  of the net collections from such additional   rate to the  towns  and  villages  in  the  county  in  accordance  with   subdivision  (c) of section twelve hundred sixty-two of this part on the   basis of the ratio which the population of each  such  town  or  village   bears to such county's total population; and2. Notwithstanding any provision of law to the contrary, if the county   of  Rockland imposes the additional three-eighths of one percent rate of   tax authorized by section twelve hundred ten of this article during  the   period  beginning  March  first, two thousand seven, and ending November   thirtieth, two thousand twenty-three, such  county  shall  allocate  and   distribute  sixteen  and  two-thirds percent of the net collections from   such additional rate to the general funds of towns and  villages  within   the county of Rockland with existing town and village police departments   from  March first, two thousand seven through December thirty-first, two   thousand seven  and  thirty-three  and  one-third  percent  of  the  net   collections  from  such additional rate from January first, two thousand   eight through November thirtieth, two thousand twenty-three. The  monies   allocated   and  distributed  pursuant  to  this  subdivision  shall  be   allocated and distributed to towns and villages with police  departments   on  the  basis  of  the  number  of full-time equivalent police officers   employed by each police department and shall not be  used  for  salaries   heretofore or hereafter negotiated.* NB There are 2 § 1262-l's
NY Tax L § 1262-L-2 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 4 - Disposition of Revenues 1262-L*2 - Allocation and Distribution of Certain Net Collections in Warren County.

* §  1262-l. Allocation and distribution of certain net collections in Warren county. (a) If the county of  Warren  enters  into  an  agreement pursuant  to  the authority of subdivision (c) of section twelve hundred sixty-two of this article with the city of Glens Falls to  allocate  and distribute  a  portion  of net collections due the county from its taxes imposed pursuant to the authority of subdivision (a) of  section  twelve hundred  ten  of  this  article,  the  agreement  may  be for a term not exceeding forty years and the state  comptroller  shall  not  disapprove such  agreement based on the length of its term, provided that such term shall not exceed forty years.  (b) Notwithstanding any contrary provision of this article or  of  any agreement  between  the  city  of  Glens  Falls and the county of Warren pursuant to the authority of subdivision (c) of section  twelve  hundred sixty-two  of  this  article, if at any time the board of supervisors of Warren county shall pledge all or a  portion  of  net  collections  from sales  and compensating use taxes imposed by such county as described in section twelve hundred sixty-one-a of this article,  any  obligation  of the  county  of Warren to allocate and distribute net collections to the city of Glens Falls under any such agreement between such city and  such county  shall  be  satisfied  if  the  amounts  due such city under such agreement are instead paid by such county from moneys returned  to  such county  each  month  by  the  Warren  and  Washington  county industrial development agency or trustee, as the case may be, as provided  in  such section  twelve  hundred  sixty-one-a;  or,  in the event such moneys so returned to such county are insufficient in  any  month  to  allow  such county  to  pay  to such city the amounts required under such agreement, such county shall make such payments to such city in the amounts and  in the manner set forth in such agreement.   * NB There are 2 § 1262-l's
NY Tax L § 1262-M (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 4 - Disposition of Revenues 1262-M - Allocation of Net Collections From the Additional One Percent Rate of Sales and Compensating Use Taxes in the County of Chenango.

* §  1262-m.  Allocation  of  net  collections from the additional one   percent rate of sales and  compensating  use  taxes  in  the  county  of   Chenango.    Notwithstanding  any  contrary  provision  of  law, all net   collections received by the county of  Chenango  from  the  one  percent   sales  and compensating use taxes in addition to the three percent rate,   each as authorized by section twelve hundred ten of this article,  shall   be  used,  in  the  first  instance, to pay the cost of constructing and   repaying any debts incurred in the construction of the  Chenango  county   public safety building project, and any operational costs related to the   Chenango county public safety building. Any and all revenue derived from   such  additional  one  percent  tax,  after  the  construction  and debt   financing costs of the Chenango county public  safety  building  project   annex,  and  any operational costs related to the Chenango county public   safety building are paid, shall be deposited by the county  of  Chenango   in  a  capital  reserves  fund. Disbursements from such capital reserves   fund shall solely be made for  the  purposes  of  capital  projects  and   repaying  any  debts incurred for such capital projects in the county of   Chenango.* NB There are 2 § 1262-m's
NY Tax L § 1262-M-2 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 4 - Disposition of Revenues 1262-M*2 - Allocation and Distribution of Net Collections in Saratoga County.

* § 1262-m. Allocation and distribution of net collections in Saratoga county. Notwithstanding any other provision of law to the contrary:  (a)  If  Saratoga  county  imposes  sales  and  compensating use taxes pursuant to the authority of subdivision (a) of section  twelve  hundred ten of this article, the local legislative body of Saratoga county shall be authorized and empowered to adopt and amend local laws, ordinances or resolutions to allocate and distribute to the town of Milton up to sixty thousand dollars per calendar year, from net collections received by the county from such taxes; and any such amount allocated and distributed to the  town of Milton pursuant to this subdivision shall be in addition to any amounts allocated and applied or distributed by such county to  such town  pursuant  to  the  authority  of  subdivision  (c) or (d), or both subdivisions (c) and (d), of section twelve hundred  sixty-two  of  this article.  (b)  If  Saratoga  county and the city of Saratoga Springs each impose sales  and  compensating  use  taxes  pursuant  to  the   authority   of subdivision  (a)  of  section twelve hundred ten of this article and the city of  Mechanicville  does  not  impose  any  taxes  pursuant  to  the authority of such section twelve hundred ten, the local legislative body of  Saratoga county shall be authorized and empowered to adopt and amend local laws, ordinances or resolutions to allocate and distribute to  the city  of Mechanicville up to five hundred forty-two thousand dollars per calendar year, from net collections received  by  the  county  from  its sales  and  compensating  use taxes imposed pursuant to the authority of such section twelve hundred ten;  and  any  such  amount  allocated  and distributed  to  the  city of Mechanicville pursuant to this subdivision shall be in addition to any amounts allocated and applied or distributed by such county to such city pursuant to the authority of subdivision (c) or (d), or both subdivisions (c) and  (d),  of  section  twelve  hundred sixty-two of this article.   * NB There are 2 § 1262-m's