(b) Notwithstanding subdivision (a) of this section, the taxes, interest and penalties attributable to (i) the tax imposed under section fourteen hundred two of this article at the rate specified in paragraph two of subdivision (a) of such section, and (ii) the tax imposed under section fourteen hundred two-b of this article, and collected or received by the commissioner shall be deposited daily with such responsible banks, banking houses or trust companies, as may be designated by the comptroller, to the credit of the comptroller in trust for the metropolitan transportation authority. An account may be established in one or more of such depositories. Such deposits will be kept separate and apart from all other money in the possession of the comptroller. The comptroller shall require adequate security from all such depositories. Of the total revenue collected or received under this article, the comptroller shall retain such amount as the commissioner may determine to be necessary for refunds under this article. On or before the twelfth and twenty-sixth day of each succeeding month, after reserving such amount for such refunds, the commissioner shall certify to the comptroller the amount of all revenues so received during the prior month as a result of the taxes, interest and penalties so imposed. The amount of revenues so certified shall be paid over by the fifteenth and the final business day of each succeeding month from such account without appropriation into the central business district tolling capital lockbox fund established pursuant to section five hundred fifty-three-j of the public authorities law, provided, however, that the comptroller shall ensure that any payments to the central business district tolling capital lockbox fund established that are due to be paid by the final business day in the month of December pursuant to this subdivision shall be received by the central business district tolling capital lockbox fund on the same business day in which it is paid.