N.Y. Cigarettes, Cigars, Tobacco Law § 2
Revenues resulting from the imposition of taxes authorized by this act shall be paid into the treasury of any such city and shall be credited to and deposited in the general fund of any such city, except that, after the payment of refunds with respect to such taxes, effective on and after July 2, 2002, 465 percent and, effective on and after April 1, 2003, 46 percent of such revenues (including taxes, interest and penalties) collected or received shall be paid to the state comptroller. The state comptroller is hereby authorized and directed to transfer all such amounts so paid to the credit of the tobacco control and insurance initiatives pool to be distributed by the commissioner of health in accordance with section 2807-v of the public health law.
N.Y. Cigarettes, Cigars, Tobacco Law § 2