N.Y. Tax Law § 1197: Deposit and disposition of revenue

§ 1197. Deposit and disposition of revenue. (a) All taxes, fees,

interest and penalties collected or received by the commissioner under

section eleven hundred ninety-one of this article shall be deposited and

disposed of pursuant to the provisions of section one hundred

seventy-one-a of this chapter.

(b) All taxes, fees, interest and penalties collected or received by

the commissioner under section eleven hundred ninety-two of this article

shall be deposited and disposed into the corporate transportation

account of the metropolitan transportation authority special assistance

fund established by section twelve hundred seventy-a of the public

authorities law, to be applied as provided in paragraph (e) of

subdivision four of such section.

(c) All taxes, fees, interest and penalties collected or received by

the commissioner under section eleven hundred ninety-three of this

article shall be deposited and disposed into the public transportation

systems operating assistance account established by section

eighty-eight-a of the state finance law.