Section 1167. Deposit and disposition of revenue

All taxes, interest and
  penalties collected or received by the commissioner under  this  article
  shall be deposited and disposed of pursuant to the provisions of section
  one  hundred  seventy-one-a of this chapter, except that after reserving
  amounts in accordance with such section  one  hundred  seventy-one-a  of
  this  chapter,  the  remainder  shall  be paid by the comptroller to the
  credit of the highway and  bridge  trust  fund  established  by  section
  eighty-nine-b  of  the  state  finance  law,  provided,  however, taxes,
  interest and penalties collected or received pursuant to section  eleven
  hundred  sixty-six-a  of this article shall be paid to the credit of the
  metropolitan  transportation  authority  aid  trust   account   of   the
  metropolitan   transportation   authority   financial   assistance  fund
  established by section ninety-two-ff of the state finance law.