New York § 810 - 810Disposition of revenues
Full text of New York New York Consolidated Laws § 810 — 810Disposition of revenues, with citation guidance and answers to common questions.
§ 810. 810Disposition of revenues
§ 810. Disposition of revenues. 1. Revenues resulting from the imposition of taxes authorized by this article shall be paid into the treasury of the county or city, as the case may be, and shall be credited to and deposited in the general fund of the county or city and, unless restricted by local law to a specified purpose or purposes, shall be available for any lawful county or city purpose. 2. Where the race meeting grounds or enclosure is situated in two counties, one of which is wholly within a city, then: a. If the tax is imposed by such city, the fiscal officers of such city shall deposit the revenues of such taxes in a special fund and shall pay to the county, not located in such city, within sixty days after collection thereof, seventy-five percent of the moneys in such special fund, for deposit in the general fund of such county as hereinbefore provided, less the expenses for the collection of such tax, and except that the sum of five thousand dollars shall be retained at all times in such special fund for the purpose of making refunds or any necessary adjustments. The fiscal officers of such city shall pay the balance then remaining in such special fund into the general fund of such city as hereinbefore provided. b. If the tax is not imposed by such city, but is imposed by such county, the fiscal officers of such county shall deposit the revenues of such taxes in a special fund and shall pay to such city within sixty days after collection thereof, twenty-five percent of the moneys in such special fund, for deposit in the general fund of such city as hereinbefore provided, less the expenses for the collection of such tax and except that the sum of five thousand dollars shall be retained at all times in such special fund for the purpose of making refunds or any necessary adjustments. The fiscal officers of such county shall pay the balance remaining in such special fund into the general fund of such county as hereinbefore provided.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 810
What does New York Consolidated Laws § 810 cover?
Section 810 ("810Disposition of revenues") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 810?
A common citation format is "New York Consolidated Laws § 810" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 810 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.