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

§ 1197. Deposit and disposition of revenue. (a) All taxes, fees,\ninterest and penalties collected or received by the commissioner under\nsection eleven hundred ninety-one of this article shall be deposited and\ndisposed of pursuant to the provisions of section one hundred\nseventy-one-a of this chapter.\n (b) All taxes, fees, interest and penalties collected or received by\nthe commissioner under section eleven hundred ninety-two of this article\nshall be deposited and disposed into the corporate transportation\naccount of the metropolitan transportation authority special assistance\nfund established by section twelve hundred seventy-a of the public\nauthorities law, to be applied as provided in paragraph (e) of\nsubdivision four of such section.\n (c) All taxes, fees, interest and penalties collected or received by\nthe commissioner under section eleven hundred ninety-three of this\narticle shall be deposited and disposed into the public transportation\nsystems operating assistance account established by section\neighty-eight-a of the state finance law.\n