N.Y. Tax Law § 482 (2026)

§ 482. Deposit and disposition of revenue. (a) All taxes, fees,
interest and penalties collected or received by the commissioner under
this article and article twenty-A of this chapter shall be deposited and
disposed of pursuant to the provisions of section one hundred
seventy-one-a of this chapter. (b) From the taxes, interest and
penalties collected or received by the commissioner under sections four
hundred seventy-one and four hundred seventy-one-a of this article,
effective on and after March first, two thousand, forty-nine and
fifty-five hundredths, and effective on and after February first, two
thousand two, forty-three and seventy hundredths; and effective on and
after May first, two thousand two, sixty-four and fifty-five hundredths;
and effective on and after April first, two thousand three, sixty-one
and twenty-two hundredths percent; and effective on and after June
third, two thousand eight, seventy and sixty-three hundredths percent;
and effective on and after July first, two thousand ten, seventy-six
percent collected or received under those sections must be deposited to
the credit of the tobacco control and insurance initiatives pool to be
established and distributed by the commissioner of health in accordance
with section twenty-eight hundred seven-v of the public health law.