* § 171-a. Deposit and disposition of revenue. 1. All taxes,\ninterest, penalties and fees collected or received by the commissioner\nor the commissioner's duly authorized agent under articles nine (except\nsection one hundred eighty-two-a thereof and except as otherwise\nprovided in section two hundred five thereof), nine-A, twelve-A (except\nas otherwise provided in section two hundred eighty-four-d thereof),\nthirteen, thirteen-A (except as otherwise provided in section three\nhundred twelve thereof), eighteen, nineteen, twenty (except as otherwise\nprovided in section four hundred eighty-two thereof), twenty-B,\ntwenty-C, twenty-D, twenty-one, twenty-two, twenty-four, twenty-four-A,\ntwenty-six, twenty-eight (except as otherwise provided in section eleven\nhundred two or eleven hundred three thereof), twenty-eight-A,\ntwenty-eight-D (except as otherwise provided in section eleven hundred\nninety-seven, twenty-nine-B,, thirty-one (except as otherwise provided\nin section fourteen hundred twenty-one thereof), thirty-three and\nthirty-three-A of this chapter shall be deposited daily in one account\nwith such responsible banks, banking houses or trust companies as may be\ndesignated by the comptroller, to the credit of the comptroller. Such an\naccount may be established in one or more of such depositories. Such\ndeposits shall be kept separate and apart from all other money in the\npossession of the comptroller. The comptroller shall require adequate\nsecurity from all such depositories. Of the total revenue collected or\nreceived under such articles of this chapter, the comptroller shall\nretain in the comptroller's hands such amount as the commissioner may\ndetermine to be necessary for refunds or reimbursements under such\narticles of this chapter out of which amount the comptroller shall pay\nany refunds or reimbursements to which taxpayers shall be entitled under\nthe provisions of such articles of this chapter. The commissioner and\nthe comptroller shall maintain a system of accounts showing the amount\nof revenue collected or received from each of the taxes imposed by such\narticles. The comptroller, after reserving the amount to pay such\nrefunds or reimbursements, shall, on or before the tenth day of each\nmonth, pay into the state treasury to the credit of the general fund all\nrevenue deposited under this section during the preceding calendar month\nand remaining to the comptroller's credit on the last day of such\npreceding month, (i) except that the comptroller shall pay to the state\ndepartment of social services that amount of overpayments of tax imposed\nby article twenty-two of this chapter and the interest on such amount\nwhich is certified to the comptroller by the commissioner as the amount\nto be credited against past-due support pursuant to subdivision six of\nsection one hundred seventy-one-c of this article, (ii) and except that\nthe comptroller shall pay to the New York state higher education\nservices corporation and the state university of New York or the city\nuniversity of New York respectively that amount of overpayments of tax\nimposed by article twenty-two of this chapter and the interest on such\namount which is certified to the comptroller by the commissioner as the\namount to be credited against the amount of defaults in repayment of\nguaranteed student loans and state university loans or city university\nloans pursuant to subdivision five of section one hundred seventy-one-d\nand subdivision six of section one hundred seventy-one-e of this\narticle, (iii) and except further that, notwithstanding any law, the\ncomptroller shall credit to the revenue arrearage account, pursuant to\nsection ninety-one-a of the state finance law, that amount of\noverpayment of tax imposed by article nine, nine-A, twenty-two, thirty,\nthirty-A, thirty-B or thirty-three of this chapter, and any interest\nthereon, which is certified to the comptroller by the commissioner as\nthe amount to be credited against a p
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