§ 1352. Commercial gaming revenue fund. 1. (a) The commission shall\npay into an account, to be known as the commercial gaming revenue fund\nas established pursuant to section ninety-seven-nnnn of the state\nfinance law, under the joint custody of the comptroller and the\ncommissioner of taxation and finance, all taxes and fees imposed by this\narticle paid by a gaming facility licensed under title two of this\narticle or title two-A of this article located within zone two; any\ninterest and penalties imposed by the commission relating to those\ntaxes; the appropriate percentage of the value of expired gaming related\nobligations; all penalties levied and collected by the commission; and\nthe appropriate funds, cash or prizes forfeited from gambling activity.\n (b) For any gaming facility that does not qualify under subdivision\ntwo of section thirteen hundred twenty-one-a of this article, is\nlicensed under title two-A of this article, and is located within New\nYork City, revenues shall be distributed in the following manner:\n (i) fifty percent of the taxes imposed by this article, and any\ninterest and penalties imposed by the commission relating to those taxes\nshall be deposited to a sole custody fund established under the gaming\ncommission, and paid monthly, without appropriation, directly to the\nmetropolitan transportation authority commercial gaming revenue fund\nestablished under section one thousand two hundred seventy-j of the\npublic authorities law; and\n (ii) fifty percent of the taxes imposed by this article, and any\ninterest and penalties imposed by the commission relating to those taxes\nshall be deposited into the commercial gaming revenue fund established\nunder section ninety-seven-nnnn of the state finance law by the\ncommission and shall be appropriated or transferred only for elementary\nand secondary education or real property tax relief.\n (c) For any gaming facility that does not qualify under subdivision\ntwo of section thirteen hundred twenty-one-a of this article, is\nlicensed under title two-A of this article, and located within zone one\nbut not located within New York City, revenues shall be distributed in\nthe following manner:\n (i) forty percent of the taxes imposed by this article, and any\ninterest and penalties imposed by the commission relating to those taxes\nshall be deposited to a sole custody fund established under the gaming\ncommission, and paid monthly, without appropriation, directly to the\nmetropolitan transportation authority commercial gaming revenue fund\nestablished under section one thousand two hundred seventy-j of the\npublic authorities law;\n (ii) forty percent of the taxes imposed by this article, and any\ninterest and penalties imposed by the commission relating to those taxes\nshall be deposited into the commercial gaming revenue fund established\nunder section ninety-seven-nnnn of the state finance law by the\ncommission and shall be appropriated or transferred only for elementary\nand secondary education or real property tax relief from the commercial\ngaming revenue fund;\n (iii) five percent of the taxes imposed by this article, and any\ninterest and penalties imposed by the commission relating to those\ntaxes, shall be deposited into the commercial gaming revenue fund\nestablished under section ninety-seven-nnnn of the state finance law by\nthe commission and shall be allocated to the host county for the purpose\nof real property tax relief or for education assistance;\n (iv) ten percent of the taxes imposed by this article, and any\ninterest and penalties imposed by the commission relating to those taxes\nshall be deposited into the commercial gaming revenue fund established\nunder section ninety-seven-nnnn of the state finance law by the\ncommission and shall be allocated to the host municipality for the\npurpose of real property tax relief or education assistance; and\n (v) five percent of the taxes imposed by this article, and any\ninterest and
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