N.Y. Comp. Codes R. & Regs. tit. 15, § 19.5
(b) In addition to the payments set forth in subdivision (a) of this section, the State Comptroller, upon certification from the Commissioner of Motor Vehicles, shall, after setting aside and retaining the amounts described in section 19.4(c) of this Part, less monies withheld from monthly payments, distribute to the commissioner of finance, on a quarterly basis, the balance of tax monies collected, as follows:
| Quarter ending | Distribution by |
|---|---|
| December 31 | April 25 |
| March 31 | June 25 |
| June 30 | September 25 |
| September 30 | December 25 |