N.Y. Tax Law § 171-a: Deposit and disposition of revenue

* § 171-a. Deposit and disposition of revenue. 1. All taxes,

interest, penalties and fees collected or received by the commissioner

or the commissioner's duly authorized agent under articles nine (except

section one hundred eighty-two-a thereof and except as otherwise

provided in section two hundred five thereof), nine-A, twelve-A (except

as otherwise provided in section two hundred eighty-four-d thereof),

thirteen, thirteen-A (except as otherwise provided in section three

hundred twelve thereof), eighteen, nineteen, twenty (except as otherwise

provided in section four hundred eighty-two thereof), twenty-B,

twenty-C, twenty-D, twenty-one, twenty-two, twenty-four, twenty-four-A,

twenty-six, twenty-eight (except as otherwise provided in section eleven

hundred two or eleven hundred three thereof), twenty-eight-A,

twenty-eight-D (except as otherwise provided in section eleven hundred

ninety-seven, twenty-nine-B,, thirty-one (except as otherwise provided

in section fourteen hundred twenty-one thereof), thirty-three and

thirty-three-A of this chapter shall be deposited daily in one account

with such responsible banks, banking houses or trust companies as may be

designated by the comptroller, to the credit of the comptroller. Such an

account may be established in one or more of such depositories. Such

deposits shall be kept separate and apart from all other money in the

possession of the comptroller. The comptroller shall require adequate

security from all such depositories. Of the total revenue collected or

received under such articles of this chapter, the comptroller shall

retain in the comptroller's hands such amount as the commissioner may

determine to be necessary for refunds or reimbursements under such

articles of this chapter out of which amount the comptroller shall pay

any refunds or reimbursements to which taxpayers shall be entitled under

the provisions of such articles of this chapter. The commissioner and

the comptroller shall maintain a system of accounts showing the amount

of revenue collected or received from each of the taxes imposed by such

articles. The comptroller, after reserving the amount to pay such

refunds or reimbursements, shall, on or before the tenth day of each

month, pay into the state treasury to the credit of the general fund all

revenue deposited under this section during the preceding calendar month

and remaining to the comptroller's credit on the last day of such

preceding month, (i) except that the comptroller shall pay to the state

department of social services that amount of overpayments of tax imposed

by article twenty-two of this chapter and the interest on such amount

which is certified to the comptroller by the commissioner as the amount

to be credited against past-due support pursuant to subdivision six of

section one hundred seventy-one-c of this article, (ii) and except that

the comptroller shall pay to the New York state higher education

services corporation and the state university of New York or the city

university of New York respectively that amount of overpayments of tax

imposed by article twenty-two of this chapter and the interest on such

amount which is certified to the comptroller by the commissioner as the

amount to be credited against the amount of defaults in repayment of

guaranteed student loans and state university loans or city university

loans pursuant to subdivision five of section one hundred seventy-one-d

and subdivision six of section one hundred seventy-one-e of this

article, (iii) and except further that, notwithstanding any law, the

comptroller shall credit to the revenue arrearage account, pursuant to

section ninety-one-a of the state finance law, that amount of

overpayment of tax imposed by article nine, nine-A, twenty-two, thirty,

thirty-A, thirty-B or thirty-three of this chapter, and any interest

thereon, which is certified to the comptroller by the commissioner as

the amount to be credited against a past-due legally enforceable debt

owed to a state agency pursuant to paragraph (a) of subdivision six of

section one hundred seventy-one-f of this article, provided, however, he

shall credit to the special offset fiduciary account, pursuant to

section ninety-one-c of the state finance law, any such amount

creditable as a liability as set forth in paragraph (b) of subdivision

six of section one hundred seventy-one-f of this article, (iv) and

except further that the comptroller shall pay to the city of New York

that amount of overpayment of tax imposed by article nine, nine-A,

twenty-two, thirty, thirty-A, thirty-B or thirty-three of this chapter

and any interest thereon that is certified to the comptroller by the

commissioner as the amount to be credited against city of New York tax

warrant judgment debt pursuant to section one hundred seventy-one-l of

this article, (v) and except further that the comptroller shall pay to a

non-obligated spouse that amount of overpayment of tax imposed by

article twenty-two of this chapter and the interest on such amount which

has been credited pursuant to section one hundred seventy-one-c, one

hundred seventy-one-d, one hundred seventy-one-e, one hundred

seventy-one-f or one hundred seventy-one-l of this article and which is

certified to the comptroller by the commissioner as the amount due such

non-obligated spouse pursuant to paragraph six of subsection (b) of

section six hundred fifty-one of this chapter; and (vi) the comptroller

shall deduct a like amount which the comptroller shall pay into the

treasury to the credit of the general fund from amounts subsequently

payable to the department of social services, the state university of

New York, the city university of New York, or the higher education

services corporation, or the revenue arrearage account or special offset

fiduciary account pursuant to section ninety-one-a or ninety-one-c of

the state finance law, as the case may be, whichever had been credited

the amount originally withheld from such overpayment, and (vii) with

respect to amounts originally withheld from such overpayment pursuant to

section one hundred seventy-one-l of this article and paid to the city

of New York, the comptroller shall collect a like amount from the city

of New York.

2. Notwithstanding subdivision one of this section or any other

provision of law to the contrary, the taxes imposed pursuant to sections

one hundred eighty-three-a, one hundred eighty-four-a, one hundred

eighty-six-c, two hundred nine-B and fifteen hundred five-a of this

chapter, reduced by an amount for administrative costs, shall be

deposited to the credit of the metropolitan mass transportation

operating assistance account in the mass transportation operating

assistance fund, created pursuant to section eighty-eight-a of the state

finance law, as such taxes are received. The amount for administrative

costs shall be determined by the commissioner to represent reasonable

costs of the department of taxation and finance in administering,

collecting, determining and distributing such taxes. Of the total

revenue collected or received under such sections of this chapter, the

comptroller shall retain in his hands such amount as the commissioner

may determine to be necessary for refunds or reimbursements under such

sections of this chapter out of which amount the comptroller shall pay

any refunds or reimbursements to which taxpayers shall be entitled under

provisions of such sections. The tax commissioner and the comptroller

shall maintain a system of accounts showing the amount of revenue

collected or received from each of the taxes imposed by such sections.

* NB There are 2 § 171-a's