2015 New York Laws
TAX - Tax
Article 20 - (Tax) TAX ON CIGARETTES AND TOBACCO PRODUCTS
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.