N.Y. Tax Law § 482: Deposit and disposition of revenue

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

interest and penalties collected or received by the commissioner under

this article and article twenty-A of this chapter shall be deposited and

disposed of pursuant to the provisions of section one hundred

seventy-one-a of this chapter. (b) From the taxes, interest and

penalties collected or received by the commissioner under sections four

hundred seventy-one and four hundred seventy-one-a of this article,

effective on and after March first, two thousand, forty-nine and

fifty-five hundredths, and effective on and after February first, two

thousand two, forty-three and seventy hundredths; and effective on and

after May first, two thousand two, sixty-four and fifty-five hundredths;

and effective on and after April first, two thousand three, sixty-one

and twenty-two hundredths percent; and effective on and after June

third, two thousand eight, seventy and sixty-three hundredths percent;

and effective on and after July first, two thousand ten, seventy-six

percent collected or received under those sections must be deposited to

the credit of the tobacco control and insurance initiatives pool to be

established and distributed by the commissioner of health in accordance

with section twenty-eight hundred seven-v of the public health law.

(c) From the taxes, interest and penalties collected or received by

the commissioner under section four hundred seventy-one-b of this

article, effective April first, two thousand twenty-seven, fifty million

dollars from the moneys collected or received under such section shall

be deposited annually to the credit of the tobacco control and insurance

initiatives pool to be established and distributed by the commissioner

of health in accordance with section twenty-eight hundred seven-v of the

public health law.