{"data":{"id":"us-ny/n.y.-tax-law-1097","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1097","heading":"Disposition of revenue","body":"§ 1097. Disposition of revenue.---All revenue collected or received by\nthe tax commission under this article shall be deposited and disposed of\nin accordance with the provisions of the article of the tax law imposing\nthe tax to which the revenue relates.","path":["Tax Law","Article 27. Corporate Tax Procedure and Administration"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1097","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"6520971b4296b673c27fdccd64b27d7d39b16087149b9a3b71a0a91f7229a9d0","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1096","next":"us-ny/n.y.-tax-law-1101"},"notice":"GroundRules: Original legal text. Not legal advice."}