2012 New York Consolidated Laws
TAX - Tax
Article 8 - (170 - 179) 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-one,  twenty-two,
  twenty-six, twenty-six-B, twenty-eight (except as otherwise provided  in
  section   eleven   hundred   two   or  eleven  hundred  three  thereof),
  twenty-eight-A, thirty-one (except  as  otherwise  provided  in  section
  fourteen  hundred  twenty-one  thereof),  thirty-two,  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 and article ten thereof 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
  and article ten thereof. 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  chapter, (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 chapter,
  (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,
  thirty-two 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, thirty-two, 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-b, one hundred eighty-six-c, one hundred  eighty-nine-a,  two
  hundred nine-B, fourteen hundred fifty-five-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