N.Y. VAT Law § 2231

§ 2231. Disposition of fees. 1. The commissioner shall deposit all\nmonies received by him from the registration of snowmobiles and other\nservices provided by the department and all fees otherwise collected by\nhim under this article to the credit of the general fund except that\nadditional fees imposed by section 21.07 of the parks, recreation and\nhistoric preservation law received by the commissioner pursuant to\nsection two thousand two hundred twenty-two of this chapter shall be\ndeposited to the credit of the snowmobile trail development and\nmaintenance fund and that monies allocated to the Lake George park\ncommission shall be deposited to the credit of the Lake George park\ntrust fund pursuant to section ninety-seven-h of the state finance law.\n 2. Notwithstanding subdivision one of this section, the commissioner\nshall also deposit five dollars of the fees collected pursuant to\nparagraphs (a), (b) and (c) of subdivision four of section two thousand\ntwo hundred twenty-two of this article, to the credit of the snowmobile\ntrail development and maintenance fund.\n