Section 1148. 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;  provided  however,  the
  comptroller shall on or before the twelfth day of each  month,  pay  all
  such  taxes,  interest  and  penalties  collected under this article and
  remaining to the comptroller's credit in such banks, banking  houses  or
  trust  companies  at  the  close  of  business  on  the  last day of the
  preceding month, into the general fund of the state treasury, except  as
  otherwise  provided  in  sections  ninety-two-d  and ninety-two-r of the
  state finance law and sections eleven hundred two, eleven  hundred  four
  and eleven hundred nine of this article.