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Statutes » New York » TAX Law » Article 27

N.Y. TAX Law § 1097

This is the official text of N.Y. TAX Law § 1097, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.

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Disposition of revenue

Official statutory text

§ 1097. Disposition of revenue.---All revenue collected or received by\nthe tax commission under this article shall be deposited and disposed of\nin accordance with the provisions of the article of the tax law imposing\nthe tax to which the revenue relates.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.