N.Y. Tax Law § 482

§ 482. Deposit and disposition of revenue. (a) All taxes, fees,\ninterest and penalties collected or received by the commissioner under\nthis article and article twenty-A of this chapter shall be deposited and\ndisposed of pursuant to the provisions of section one hundred\nseventy-one-a of this chapter. (b) From the taxes, interest and\npenalties collected or received by the commissioner under sections four\nhundred seventy-one and four hundred seventy-one-a of this article,\neffective on and after March first, two thousand, forty-nine and\nfifty-five hundredths, and effective on and after February first, two\nthousand two, forty-three and seventy hundredths; and effective on and\nafter May first, two thousand two, sixty-four and fifty-five hundredths;\nand effective on and after April first, two thousand three, sixty-one\nand twenty-two hundredths percent; and effective on and after June\nthird, two thousand eight, seventy and sixty-three hundredths percent;\nand effective on and after July first, two thousand ten, seventy-six\npercent collected or received under those sections must be deposited to\nthe credit of the tobacco control and insurance initiatives pool to be\nestablished and distributed by the commissioner of health in accordance\nwith section twenty-eight hundred seven-v of the public health law.\n (c) From the taxes, interest and penalties collected or received by\nthe commissioner under section four hundred seventy-one-b of this\narticle, effective April first, two thousand twenty-seven, fifty million\ndollars from the moneys collected or received under such section shall\nbe deposited annually to the credit of the tobacco control and insurance\ninitiatives pool to be established and distributed by the commissioner\nof health in accordance with section twenty-eight hundred seven-v of the\npublic health law.\n