N.Y. Tax Law Section 1298
Deposit and disposition of revenue

All taxes, fees, interest and penalties collected or received by the commissioner under this article shall be deposited and disposed of pursuant to the provisions of § 171-A (Deposit and disposition of revenue)section one hundred seventy-one-a of this chapter.

Source: Section 1298 — Deposit and disposition of revenue, https://www.nysenate.gov/legislation/laws/TAX/1298 (updated Jun. 30, 2017; accessed Dec. 13, 2025).

1291
Definitions 1292
Imposition 1293
Presumption 1294
Returns and payment of state assessment fee 1295
Records to be kept 1296
Secrecy of returns and reports 1297
Practice and procedure 1298
Deposit and disposition of revenue

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Verified:
Dec. 13, 2025

Last modified:
Jun. 30, 2017

§ 1298. Deposit & disposition of revenue's source at nysenate.gov

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Location: https://newyork.public.law/laws/n.y._tax_law_section_1298

Original Source: Section 1298 — Deposit and disposition of revenue, https://www.nysenate.gov/legislation/laws/TAX/1298 (last accessed Dec. 13, 2025).

N.Y. Tax Law Section 1298 Deposit and disposition of revenue

N.Y. Tax Law Section 1298
Deposit and disposition of revenue