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This entry was published on 2022-04-08
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SECTION 496-B
Administrative provisions
Tax (TAX) CHAPTER 60, ARTICLE 20-C
§ 496-b. Administrative provisions. (a) The provisions of article
twenty-seven of this chapter shall apply to the taxes imposed by section
four hundred ninety-three of this article in the same manner and with
the same force and effect as if the language of such article had been
incorporated in full into this section and had expressly referred to the
tax imposed by this article, except to the extent that any provision of
such article is either inconsistent with a provision of this article or
is not relevant to this article.

(b)(1) 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 that an amount equal to one hundred percent collected
under this article less any amount determined by the commissioner to be
reserved by the comptroller for refunds or reimbursements shall be paid
by the comptroller to the credit of the cannabis revenue fund
established by section ninety-nine-ii of the state finance law. Of the
total revenue collected or received under this article, the comptroller
shall retain such amount as the commissioner may determine to be
necessary for refunds. The commissioner is authorized and directed to
deduct from the registration fees under subdivision (a) of section four
hundred ninety-four of this article, before deposit into the cannabis
revenue fund designated by the comptroller, a reasonable amount
necessary to effectuate refunds of appropriations of the department to
reimburse the department for the costs incurred to administer, collect,
and distribute the taxes imposed by this article.

(2) All taxes, interest, and penalties collected or received by the
commissioner under subdivision (c) of section four hundred ninety-three
of this article shall be deposited and disposed of pursuant to the
provisions of section one hundred seventy-one-a of this chapter,
provided that an amount equal to one hundred percent collected under
such subdivision (c), less any amount determined by the commissioner to
be reserved by the comptroller for refunds or reimbursements, shall be
paid to the comptroller and the commissioner shall certify to the
comptroller the amount of tax, penalties, and interest attributable to
retail sales within a city with a population of a million or more and
counties (other than a county wholly within such city). Such amount will
be distributed by the comptroller to such city and such counties. Such
counties shall be entitled to retain twenty-five percent of the monies
so distributed. Such counties shall distribute the remaining
seventy-five percent of such monies to the towns, villages, and cities
within such county in which a retail dispensary is located in proportion
to the sales of adult-use cannabis products by the retail dispensaries
in such towns, villages and cities as reported by a seed-to-sale system,
provided, however, where a retail dispensary is located in a village
within a town that both permit cannabis retail sales, then the county
shall distribute the monies attributable to such retail dispensary to
such town and village in such proportion as may be agreed upon by the
elective governing body of such town and of such village or, in the
absence of such an agreement, shall evenly divide such monies between
such town and village. Such counties shall distribute the monies
received for each quarter ending on the last day of February, May,
August or November to such towns, villages and cities no later than the
thirtieth day after receipt of such monies from the comptroller.