NY Tax L § 171-A (2021)
2021 New York Laws TAX - Tax Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance 171-A - Deposit and Disposition of Revenue.

* § 171-a. Deposit and disposition of revenue. 1. All taxes, interest,   penalties  and  fees  collected  or  received by the commissioner or the   commissioner's duly authorized agent under articles nine (except section   one hundred eighty-two-a thereof and except  as  otherwise  provided  in   section two hundred five thereof), nine-A, twelve-A (except as otherwise   provided  in  section  two  hundred  eighty-four-d  thereof),  thirteen,   thirteen-A (except as otherwise provided in section three hundred twelve   thereof), eighteen, nineteen, twenty (except as  otherwise  provided  in   section  four hundred eighty-two thereof), twenty-B, twenty-C, twenty-D,   twenty-one,   twenty-two,   twenty-four,   twenty-four-A,    twenty-six,   twenty-eight (except as otherwise provided in section eleven hundred two   or   eleven   hundred  three  thereof),  twenty-eight-A,  twenty-nine-B,   thirty-one (except as otherwise provided  in  section  fourteen  hundred   twenty-one  thereof),  thirty-three  and  thirty-three-A of this chapter   shall be deposited daily in one account  with  such  responsible  banks,   banking   houses  or  trust  companies  as  may  be  designated  by  the   comptroller, to the credit of the comptroller. Such an  account  may  be   established  in one or more of such depositories. Such deposits shall be   kept separate and apart from all other money in the  possession  of  the   comptroller.  The  comptroller  shall require adequate security from all   such depositories. Of the total revenue collected or received under such   articles  of  this  chapter,  the  comptroller  shall  retain   in   the   comptroller's  hands such amount as the commissioner may determine to be   necessary for refunds or reimbursements  under  such  articles  of  this   chapter  out  of  which  amount the comptroller shall pay any refunds or   reimbursements to which taxpayers shall be entitled under the provisions   of such articles of this chapter. The commissioner and  the  comptroller   shall  maintain  a  system  of  accounts  showing  the amount of revenue   collected or received from each of the taxes imposed by  such  articles.   The  comptroller,  after  reserving  the  amount  to pay such refunds or   reimbursements, shall, on or before the tenth day  of  each  month,  pay   into  the  state  treasury to the credit of the general fund all revenue   deposited under this section during the  preceding  calendar  month  and   remaining  to the comptroller's credit on the last day of such preceding   month, (i) except that the comptroller shall pay to the state department   of social services that amount of overpayments of tax imposed by article   twenty-two of this chapter and the interest  on  such  amount  which  is   certified  to  the  comptroller  by the commissioner as the amount to be   credited against past-due support pursuant to subdivision six of section   one hundred seventy-one-c of this article,  (ii)  and  except  that  the   comptroller  shall  pay  to the New York state higher education services   corporation and the state university of New York or the city  university   of  New  York respectively that amount of overpayments of tax imposed by   article twenty-two of this chapter and the interest on such amount which   is certified to the comptroller by the commissioner as the amount to  be   credited  against  the  amount  of  defaults  in repayment of guaranteed   student loans and  state  university  loans  or  city  university  loans   pursuant  to  subdivision  five of section one hundred seventy-one-d and   subdivision six of section one hundred seventy-one-e  of  this  article,   (iii)  and except further that, notwithstanding any law, the comptroller   shall credit to the  revenue  arrearage  account,  pursuant  to  section   ninety-one-a of the state finance law, that amount of overpayment of tax   imposed  by article nine, nine-A, twenty-two, thirty, thirty-A, thirty-B   or thirty-three of this chapter, and  any  interest  thereon,  which  is   certified  to  the  comptroller  by the commissioner as the amount to be   credited against a past-due legally enforceable debt  owed  to  a  state   agency  pursuant  to  paragraph  (a)  of  subdivision six of section one   hundred seventy-one-f of  this  article,  provided,  however,  he  shall    credit  to  the  special  offset  fiduciary account, pursuant to section   ninety-one-c of the state finance law, any such amount creditable  as  a   liability  as  set  forth in paragraph (b) of subdivision six of section   one  hundred seventy-one-f of this article, (iv) and except further that   the comptroller shall pay to  the  city  of  New  York  that  amount  of   overpayment  of tax imposed by article nine, nine-A, twenty-two, thirty,   thirty-A, thirty-B or thirty-three of  this  chapter  and  any  interest   thereon  that is certified to the comptroller by the commissioner as the   amount to be credited against city of New York tax warrant judgment debt   pursuant to section one hundred seventy-one-l of this article,  (v)  and   except  further that the comptroller shall pay to a non-obligated spouse   that amount of overpayment of tax imposed by article twenty-two of  this   chapter and the interest on such amount which has been credited pursuant   to  section  one  hundred  seventy-one-c, one hundred seventy-one-d, one   hundred  seventy-one-e,  one  hundred  seventy-one-f  or   one   hundred   seventy-one-l  of this article and which is certified to the comptroller   by the commissioner as the amount due such non-obligated spouse pursuant   to paragraph six of subsection (b) of section six hundred  fifty-one  of   this  chapter; and (vi) the comptroller shall deduct a like amount which   the comptroller shall pay into the treasury to the credit of the general   fund from amounts subsequently  payable  to  the  department  of  social   services,  the  state university of New York, the city university of New   York, or the higher  education  services  corporation,  or  the  revenue   arrearage  account  or  special  offset  fiduciary  account  pursuant to   section ninety-one-a or ninety-one-c of the state finance  law,  as  the   case  may be, whichever had been credited the amount originally withheld   from such overpayment, and (vii)  with  respect  to  amounts  originally   withheld   from   such  overpayment  pursuant  to  section  one  hundred   seventy-one-l of this article and paid to the  city  of  New  York,  the   comptroller shall collect a like amount from the city of New York.2.  Notwithstanding  subdivision  one  of  this  section  or any other   provision of law to the contrary, the taxes imposed pursuant to sections   one hundred  eighty-three-a,  one  hundred  eighty-four-a,  one  hundred   eighty-six-c,  two  hundred  nine-B  and  fifteen hundred five-a of this   chapter, reduced  by  an  amount  for  administrative  costs,  shall  be   deposited   to  the  credit  of  the  metropolitan  mass  transportation   operating  assistance  account  in  the  mass  transportation  operating   assistance fund, created pursuant to section eighty-eight-a of the state   finance  law,  as such taxes are received. The amount for administrative   costs shall be determined by the commissioner  to  represent  reasonable   costs  of  the  department  of  taxation  and  finance in administering,   collecting, determining  and  distributing  such  taxes.  Of  the  total   revenue  collected  or received under such sections of this chapter, the   comptroller shall retain in his hands such amount  as  the  commissioner   may  determine  to be necessary for refunds or reimbursements under such   sections of this chapter out of which amount the comptroller  shall  pay   any refunds or reimbursements to which taxpayers shall be entitled under   provisions  of  such  sections. The tax commissioner and the comptroller   shall maintain a system  of  accounts  showing  the  amount  of  revenue   collected or received from each of the taxes imposed by such sections.* NB There are 2 § 171-a's