Section 482. Deposit and disposition of revenue

(a) All taxes, fees,
  interest and penalties collected or received by the  commissioner  under
  this article and article twenty-A of this chapter shall be deposited and
  disposed   of   pursuant  to  the  provisions  of  section  one  hundred
  seventy-one-a  of  this  chapter.  (b)  From  the  taxes,  interest  and
  penalties  collected or received by the commissioner under sections four
  hundred seventy-one and four  hundred  seventy-one-a  of  this  article,
  effective  on  and  after  March  first,  two  thousand,  forty-nine and
  fifty-five hundredths, and effective on and after  February  first,  two
  thousand  two,  forty-three and seventy hundredths; and effective on and
  after May first, two thousand two, sixty-four and fifty-five hundredths;
  and effective on and after April first, two  thousand  three,  sixty-one
  and  twenty-two  hundredths  percent;  and  effective  on and after June
  third, two thousand eight, seventy and  sixty-three  hundredths  percent
  collected  or  received  under  those  sections must be deposited to the
  credit of the tobacco control  and  insurance  initiatives  pool  to  be
  established  and distributed by the commissioner of health in accordance
  with section twenty-eight hundred seven-v of the public health law.  (c)
  From   the   fees  collected  or  received  by  the  commissioner  under
  subdivision two of  section  four  hundred  eighty-a  of  this  article,
  effective  on  or  after  September first, two thousand nine, any monies
  collected or received under that section  in  excess  of  three  million
  dollars  must  be  deposited  to  the  credit of the tobacco control and
  insurance initiatives pool to be  distributed  by  the  commissioner  of
  health  in  accordance  with section twenty-eight hundred seven-v of the
  public health law.