New York Tax Law (Consolidated Laws)
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.
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In this article (23 sections)
- 470 · Definitions
- 471 · Imposition of cigarette tax
- 471-A · Use tax on cigarettes
- 471-B · Imposition of tobacco products tax
- 471-C · Use tax on tobacco products
- 471-D · Special provision as to imposition of taxes on certain tobacco…
- 471-E · Taxes imposed on qualified reservations
- 472 · Preparation and sale of stamps; commissions; distributors
- 473 · Affixation and cancellation of stamps; presumption
- 473-A · Returns and payment of tobacco products tax by distributors
- 473-B · Cigarettes marked for export outside the United States;…
- 474 · Records to be kept; examination
- 475 · General powers of the tax commission
- 476 · Refunds; sales of stamps
- 478 · Determination of tax
- 479 · Warrant for the collection of taxes
- 480 · License
- 480-A · Retail dealer and vending machine registration
- 480-B · Prohibition against the stamping of certain cigarettes
- 480-C · Prohibition against the sale of certain tobacco products
- 481 · Penalties and interest
- 482 · Deposit and disposition of revenue
- 482-A · Joint administration