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New York · Through 2026-09-11

N.Y. Cigarettes, Cigars, Tobacco 235/52 § 2: No title

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  1. Cigarettes, Cigars, Tobacco 235/52

§ 2. Revenues resulting from the imposition of taxes authorized by

this act shall be paid into the treasury of any such city and shall be

credited to and deposited in the general fund of any such city, except

that, after the payment of refunds with respect to such taxes, effective

on and after July 2, 2002, 46.5 percent and, effective on and after

April 1, 2003, 46 percent of such revenues (including taxes, interest

and penalties) collected or received shall be paid to the state

comptroller. The state comptroller is hereby authorized and directed to

transfer all such amounts so paid to the credit of the tobacco control

and insurance initiatives pool to be distributed by the commissioner of

health in accordance with section 2807-v of the public health law.

Collected 2026-09-14T19:32:44Z. Source file · JSON

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