Section 805. Deposit and disposition of revenue

(a) The taxes, interest,
  and penalties imposed by this article and collected or received  by  the
  commissioner  shall  be  deposited  daily  with  such responsible banks,
  banking  houses  or  trust  companies,  as  may  be  designated  by  the
  comptroller,  to  the  credit  of  the  comptroller  in  trust  for  the
  metropolitan transportation authority. An account may be established  in
  one  or  more  of such depositories. Such deposits will be kept separate
  and apart from all other money in the possession of the comptroller. The
  comptroller shall require adequate security from all such  depositories.
  Of  the  total  revenue  collected  or  received under this article, the
  comptroller shall retain such amount as the commissioner  may  determine
  to  be  necessary  for  refunds  under this article. The commissioner is
  authorized and directed to deduct from the  amounts  it  receives  under
  this  article,  before deposit into the trust accounts designated by the
  comptroller, a reasonable amount  necessary  to  effectuate  refunds  of
  appropriations  of  the  department  to reimburse the department for the
  costs incurred to administer, collect and distribute the  taxes  imposed
  by this article.
    (b)  On  or before the twelfth and twenty-sixth day of each succeeding
  month, after reserving such amount for such refunds and  deducting  such
  amounts  for  such  costs,  as  provided  for  in subsection (a) of this
  section, the commissioner shall certify to the comptroller the amount of
  all revenues so received during the prior  month  as  a  result  of  the
  taxes,  interest  and  penalties  so  imposed. The amount of revenues so
  certified shall be paid over by the fifteenth and the final business day
  of each succeeding month from such account into the mobility  tax  trust
  account   of   the   metropolitan   transportation  authority  financial
  assistance fund established pursuant to  section  ninety-two-ff  of  the
  state  finance  law,  for  payment,  pursuant  to  appropriations by the
  legislature to the metropolitan transportation  authority  finance  fund
  established  pursuant  to section twelve hundred seventy-h of the public
  authorities law.