N.Y. STF Law § 97-UUU

* § 97-uuu. Tax revenue arrearage account. 1. There is hereby\nestablished in the joint custody of the state comptroller and the\ncommissioner of taxation and finance an account of the miscellaneous\nspecial revenue fund to be known as the tax revenue arrearage account.\n 2. Such account shall consist of all moneys collected by any private\ncontractor to whom an outstanding tax liability owed by a taxpayer has\nbeen referred for collection.\n 3. Moneys of the fund, following appropriation by the legislature, may\nbe expended to make payments to private contractors which have provided\ncollection services. After the payment of such contractor services the\nstate comptroller is authorized and directed to transfer the remaining\nmoneys in such account to the general fund or to any other fund of the\nstate to which tax payments are directed to be deposited pursuant to\nstatute, on the last day of each month. The commissioner of taxation and\nfinance shall certify to the state comptroller the amounts from such\naccount which are to be paid to the private contractors, from\nappropriations provided therefore, and the amounts from such account\nwhich are to be paid to the general fund or any other fund of the state\nto which tax payments are directed to be deposited pursuant to statute.\n 4. Moneys shall be paid out of the fund upon audit and warrant of the\nstate comptroller on vouchers certified or approved by the commissioner.\n * NB There are 2 § 97-uuu's\n