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This entry was published on 2021-04-23
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SECTION 171-A
Deposit and disposition of revenue
Tax (TAX) CHAPTER 60, ARTICLE 8
* § 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