N.Y. General City Law Section 90
Deposit and disposition of revenues by administrator

--All taxes, penalties and interest imposed under this local law which are paid to or collected by the administrator shall be deposited by the administrator in the general fund of the city imposing such tax.

Source: Section 90 — Deposit and disposition of revenues by administrator, https://www.­nysenate.­gov/legislation/laws/GCT/90 (updated Dec. 26, 2025; accessed Feb. 28, 2026).

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Verified:
Feb. 28, 2026

Last modified:
Dec. 26, 2025

§ 90. Deposit & disposition of revenues by administrator's source at nysenate​.gov

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