§ 289-E — Deposit and disposition of revenue

§ 289-e. Deposit and disposition of revenue. 1. All taxes, interest,\npenalties and fees collected or received by the commissioner under the\ntaxes imposed by this article, except as provided otherwise in\nsubdivision two and subdivision three of this section and sections two\nhundred eighty-two-b, two hundred eighty-two-c, two hundred\neighty-four-a and two hundred eighty-four-c, other than the fee imposed\nby section two hundred eighty-four-d and penalties and interest on such\nfee, shall be deposited and disposed of pursuant to the provisions of\nsection one hundred seventy-one-a of this chapter; provided that an\namount equal to thirty-seven and one-half per centum of the moneys\ncollected under section two hundred eighty-four of this chapter shall be\nappropriated and used for the acquisition of property necessary for the\nconstruction and reconstruction of highways and bridges or culverts on\nthe state highway system, and for the construction, maintenance and\nrepair of such highways and bridges or culverts, all under the direction\nof the commissioner of transportation.\n 2. All taxes, interest, penalties and fees collected or received by\nthe commissioner of taxation and finance after March thirty-first,\nnineteen hundred ninety-three under the taxes imposed by section two\nhundred eighty-four of this article shall be deposited in the dedicated\nhighway and bridge trust fund and disposed of pursuant to section\neighty-nine-b of the state finance law.\n 3. Subject to the provisions of section one hundred seventy-one-a of\nthis chapter relating to refunds and reimbursements, all taxes,\ninterest, penalties and fees collected or received by the commissioner\nafter March thirty-first, two thousand, under the taxes imposed by\nsection two hundred eighty-two-a of this article shall be deposited in\nthe dedicated fund accounts pursuant to subdivision (d) of section three\nhundred one-j of this chapter.\n