N.Y. State Finance Law § 97-uuu: Tax revenue arrearage account

* § 97-uuu. Tax revenue arrearage account. 1. There is hereby

established in the joint custody of the state comptroller and the

commissioner of taxation and finance an account of the miscellaneous

special revenue fund to be known as the tax revenue arrearage account.

2. Such account shall consist of all moneys collected by any private

contractor to whom an outstanding tax liability owed by a taxpayer has

been referred for collection.

3. Moneys of the fund, following appropriation by the legislature, may

be expended to make payments to private contractors which have provided

collection services. After the payment of such contractor services the

state comptroller is authorized and directed to transfer the remaining

moneys in such account to the general fund or to any other fund of the

state to which tax payments are directed to be deposited pursuant to

statute, on the last day of each month. The commissioner of taxation and

finance shall certify to the state comptroller the amounts from such

account which are to be paid to the private contractors, from

appropriations provided therefore, and the amounts from such account

which are to be paid to the general fund or any other fund of the state

to which tax payments are directed to be deposited pursuant to statute.

4. Moneys shall be paid out of the fund upon audit and warrant of the

state comptroller on vouchers certified or approved by the commissioner.

* NB There are 2 § 97-uuu's