New York Tax Code § 1262-I

Allocation of net collections from the additional one percent rate of sales and compensating use taxes in the county of Tioga
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§ 1262-i. Allocation of net collections from the additional one\npercent rate of sales and compensating use taxes in the county of Tioga.\nNotwithstanding any contrary provision of law, one-half of the net\ncollections received by the county of Tioga from the one percent sales\nand compensating use taxes in addition to the three percent rate, each\nas authorized by section twelve hundred ten of this article, shall be\ndeposited in the general fund of such county and one-half of such\ncollections shall be deposited by the county of Tioga in a capital\nreserves fund. Disbursements from such capital reserves fund shall\nsolely be made for the purposes of capital projects and repaying any\ndebts incurred for such capital projects in the county of Tioga.\n

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