§ 1197. Deposit and disposition of revenue. (a) All taxes, fees, interest and penalties collected or received by the commissioner under section eleven hundred ninety-one of this article shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter.

(b) All taxes, fees, interest and penalties collected or received by the commissioner under § 1192-a of the public authorities law, to be applied as provided in paragraph (e) of subdivision four of such section.

(c) All taxes, fees, interest and penalties collected or received by the commissioner under § 1193-a of the state finance law.