N.Y. Tax Law § 496-b: Administrative provisions

§ 496-b. Administrative provisions. (a) The provisions of part four

of article twenty-eight of this chapter shall apply to the taxes imposed

by section four hundred ninety-three of this article in the same manner

and with the same force and effect as if the language of such article

had been incorporated in full into this section and had expressly

referred to the tax imposed by this article, except to the extent that

any provision of such article is either inconsistent with a provision of

this article or is not relevant to this article.

(b)(1) All taxes, interest, and penalties collected or received by the

commissioner under this article shall be deposited and disposed of

pursuant to the provisions of section one hundred seventy-one-a of this

chapter, provided that an amount equal to one hundred percent collected

under this article less any amount determined by the commissioner to be

reserved by the comptroller for refunds or reimbursements shall be paid

by the comptroller to the credit of the cannabis revenue fund

established by section ninety-nine-ii of the state finance law. Of the

total revenue collected or received under this article, the comptroller

shall retain such amount as the commissioner may determine to be

necessary for refunds. The commissioner is authorized and directed to

deduct from the registration fees under subdivision (a) of section four

hundred ninety-four of this article, before deposit into the cannabis

revenue fund designated by the comptroller, a reasonable amount

necessary to effectuate refunds of appropriations of the department to

reimburse the department for the costs incurred to administer, collect,

and distribute the taxes imposed by this article.

(2) All taxes, interest, and penalties collected or received by the

commissioner under subdivision (c) of section four hundred ninety-three

of this article shall be deposited and disposed of pursuant to the

provisions of section one hundred seventy-one-a of this chapter,

provided that an amount equal to one hundred percent collected under

such subdivision (c), less any amount determined by the commissioner to

be reserved by the comptroller for refunds or reimbursements, shall be

paid to the comptroller and the commissioner shall certify to the

comptroller the amount of tax, penalties, and interest attributable to

retail sales within a city with a population of a million or more and

counties (other than a county wholly within such city). Such amount will

be distributed by the comptroller to such city and such counties. Such

counties shall be entitled to retain twenty-five percent of the monies

so distributed. Such counties shall distribute the remaining

seventy-five percent of such monies to the towns, villages, and cities

within such county in which a retail dispensary is located in proportion

to the sales of adult-use cannabis products by the retail dispensaries

in such towns, villages and cities as reported by a seed-to-sale system,

provided, however, where a retail dispensary is located in a village

within a town that both permit cannabis retail sales, then the county

shall distribute the monies attributable to such retail dispensary to

such town and village in such proportion as may be agreed upon by the

elective governing body of such town and of such village or, in the

absence of such an agreement, shall evenly divide such monies between

such town and village. Such counties shall distribute the monies

received for each quarter ending on the last day of February, May,

August or November to such towns, villages and cities no later than the

thirtieth day after receipt of such monies from the comptroller.