§ 289-e. Deposit and disposition of revenue. 1. All taxes, interest,
penalties and fees collected or received by the commissioner under the
taxes imposed by this article, except as provided otherwise in
subdivision two and subdivision three of this section and sections two
hundred eighty-two-b, two hundred eighty-two-c, two hundred
eighty-four-a and two hundred eighty-four-c, other than the fee imposed
by section two hundred eighty-four-d and penalties and interest on such
fee, shall be deposited and disposed of pursuant to the provisions of
section one hundred seventy-one-a of this chapter; provided that an
amount equal to thirty-seven and one-half per centum of the moneys
collected under section two hundred eighty-four of this chapter shall be
appropriated and used for the acquisition of property necessary for the
construction and reconstruction of highways and bridges or culverts on
the state highway system, and for the construction, maintenance and
repair of such highways and bridges or culverts, all under the direction
of the commissioner of transportation.

2. All taxes, interest, penalties and fees collected or received by
the commissioner of taxation and finance after March thirty-first,
nineteen hundred ninety-three under the taxes imposed by section two
hundred eighty-four of this article shall be deposited in the dedicated
highway and bridge trust fund and disposed of pursuant to section
eighty-nine-b of the state finance law.

3. Subject to the provisions of section one hundred seventy-one-a of
this chapter relating to refunds and reimbursements, all taxes,
interest, penalties and fees collected or received by the commissioner
after March thirty-first, two thousand, under the taxes imposed by
section two hundred eighty-two-a of this article shall be deposited in
the dedicated fund accounts pursuant to subdivision (d) of section three
hundred one-j of this chapter.