2013 New York Consolidated Laws
TAX - Tax
Article 28 - SALES AND COMPENSATING USE TAXES
Part 4 - (1131 - 1148) ADMINISTRATIVE PROVISIONS
1148 - Deposit and disposition of revenue.

 
    §  1148.  Deposit  and disposition of revenue. All taxes, interest and
  penalties collected or received by the commissioner under  this  article
  shall be deposited and disposed of pursuant to the provisions of section
  one  hundred  seventy-one-a  of  this  chapter;  provided  however,  the
  comptroller shall on or before the twelfth day of each  month,  pay  all
  such  taxes,  interest  and  penalties  collected under this article and
  remaining to the comptroller's credit in such banks, banking  houses  or
  trust  companies  at  the  close  of  business  on  the  last day of the
  preceding month, into the general fund of the state treasury, except  as
  otherwise   provided   in   sections   ninety-two-d,  ninety-two-h,  and
  ninety-two-r of the state finance law and sections eleven  hundred  two,
  eleven hundred four and eleven hundred nine of this article.