(b) On or before the twelfth day following the end of each month,
after reserving such amount for such refunds and such costs, the
commissioner shall certify to the comptroller the amount of all revenues
so received pursuant to this article during the prior month as a result
of the taxes, interest and penalties so imposed.
(c) By the fifteenth day of the last month of each calendar quarter
the comptroller shall pay over the amount of revenues from the prior
three months in total so certified by the commissioner, without
appropriation, into the corporate transportation account of the
metropolitan transportation authority special assistance fund
established by section twelve hundred seventy-a of the public
authorities law to be applied as provided in paragraph (e) of
subdivision four of such section twelve hundred seventy-a. Any money
collected pursuant to this article that is deposited by the comptroller
in the corporate transportation account of the metropolitan
transportation authority special assistance fund shall be held in such
fund free and clear of any claim by any person or entity paying the tax
pursuant to this article, including, without limiting the generality of
the foregoing, any right or claim against the metropolitan
transportation authority, any of its bondholders, or any subsidiary or
affiliate of the metropolitan transportation authority.