- (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.