N.Y. Tax Law Section 856
Deposit and disposition of revenue

All taxes, interest, penalties, and fees 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 856 — Deposit and disposition of revenue, https://www.nysenate.gov/legislation/laws/TAX/856 (updated Apr. 27, 2018; accessed Jan. 24, 2026).

850
Definitions 851
Employer election 852
Imposition and rate of tax 853
Pass through of tax 854
Payment of tax 855
Employee credit 856
Deposit and disposition of revenue 857
Procedural provisions

Up to date

Verified:
Jan. 24, 2026

Last modified:
Apr. 27, 2018

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

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Location: https://newyork.public.law/laws/n.y._tax_law_section_856

Original Source: Section 856 — Deposit and disposition of revenue, https://www.nysenate.gov/legislation/laws/TAX/856 (last accessed Jan. 24, 2026).

N.Y. Tax Law Section 856 Deposit and disposition of revenue

N.Y. Tax Law Section 856
Deposit and disposition of revenue