§ 1197. Deposit and disposition of revenue. (a) All taxes, fees,
interest and penalties collected or received by the commissioner under
section eleven hundred ninety-one of this article shall be deposited and
disposed of pursuant to the provisions of section one hundred
seventy-one-a of this chapter.

(b) All taxes, fees, interest and penalties collected or received by
the commissioner under section eleven hundred ninety-two of this article
shall be deposited and disposed into the corporate transportation
account of the metropolitan transportation authority special assistance
fund established by section twelve hundred seventy-a of the public
authorities law, to be applied as provided in paragraph (e) of
subdivision four of such section.

(c) All taxes, fees, interest and penalties collected or received by
the commissioner under section eleven hundred ninety-three of this
article shall be deposited and disposed into the public transportation
systems operating assistance account established by section
eighty-eight-a of the state finance law.