New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1197
Deposit and disposition of revenue
§ 1197. Deposit and disposition of revenue.
# (a)
All taxes, fees, interest and penalties collected or received by the commissioner under section eleven hundred ninety-one of this article shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter.
# (b)
All taxes, fees, interest and penalties collected or received by the commissioner under section eleven hundred ninety-two of this article shall be deposited and disposed into the corporate transportation account of the metropolitan transportation authority special assistance fund established by section twelve hundred seventy-a of the public authorities law, to be applied as provided in paragraph (e) of subdivision four of such section.
# (c)
All taxes, fees, interest and penalties collected or received by the commissioner under section eleven hundred ninety-three of this article shall be deposited and disposed into the public transportation systems operating assistance account established by section eighty-eight-a of the state finance law.
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In this article (8 sections)
- 1190 · Definitions
- 1191 · Imposition of state-wide peer-to-peer tax
- 1192 · Imposition of metropolitan commuter transportation district tax
- 1193 · Imposition of regional transportation tax
- 1194 · Collection of tax
- 1195 · Presumption
- 1196 · Administrative provisions
- 1197 · Deposit and disposition of revenue