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New York · Through 2026-09-11

N.Y. State Finance Law § 99-y*3: Highway use tax administration account

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Where this section sits in the code
  1. State Finance Law
  2. Article 6. Funds of the State

* § 99-y. Highway use tax administration account. 1. There is hereby

established in the joint custody of the state comptroller and the

commissioner of the department of taxation and finance a special account

to be known as the "highway use tax administration account".

2. The highway use tax administration account shall consist of all

monies collected from the highway use tax registration and decal fees

collected pursuant to sections five hundred two-a and five hundred nine

of the tax law, and any other monies deposited into the account pursuant

to law.

3. Monies of the account, following appropriation by the legislature,

shall be used for the costs of the commissioner of taxation and finance

in administering sections five hundred two, five hundred two-a and five

hundred nine of the tax law, and expended for the purposes set forth in

section five hundred fifteen of the tax law.

* NB There are 3 § 99-y's

Collected 2026-09-14T19:32:45Z. Source file · JSON

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