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This entry was published on 2022-09-02
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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-eight-D (except as otherwise provided in section eleven hundred
ninety-seven, 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