§ 91-A — Revenue arrearage account

§ 91-a. Revenue arrearage account. 1. There is hereby established in\nthe joint custody of the state comptroller and the commissioner of\ntaxation and finance an account of the miscellaneous special revenue\nfund to be known as the revenue arrearage account. Moneys of this\naccount shall be used for services and expenses related to the\ncollection and maximization of overdue non-tax revenues owed to the\nstate or any other purpose authorized by law.\n 2. Notwithstanding any other provision of law, such account shall\nconsist of all moneys collected by offset pursuant to section one\nhundred seventy-one-f of the tax law; and all moneys deemed by the\ncomptroller to result from an offset of a contract payment or other\nsimilar payment pursuant to his authority as defined by section one of\narticle five of the state constitution and section eight of this chapter\nunless such offset is credited to any tax liability or other liability,\nas set forth in paragraph (b) of subdivision six of section one hundred\nseventy-one-f of the tax law; all general fund moneys collected by the\nattorney general or any other public or private entity to whom debt has\nbeen referred for collection, less actual administrative expenses, for\nrepayment of debt as defined in paragraph (b) of subdivision one of\nsection eighteen of the state finance law, except unemployment insurance\nliability credited to federal funds, federal trust funds or fiduciary\nfunds, as prescribed in guidelines set forth by the director of the\nbudget; and all other moneys credited or transferred thereto from any\nother fund or source pursuant to law.\n 3. Within such account there shall be created a sub-account from which\nthe comptroller, upon certification, may pay any refunds or\nreimbursements and any interest due thereon to which a debtor, as\ndefined in section eighteen of this chapter, is entitled.\n 4. The comptroller is hereby authorized and directed to deposit into\nthis account all moneys collected pursuant to section one hundred\nseventy-one-f of the tax law and all moneys collected in the offset of a\npayment as described in subdivision two of this section. Further, the\ncomptroller is authorized and directed to loan money by transfer to the\nrevenue arrearage account from the general fund, or any other fund;\nprovided, however, that such loans shall be limited to the amounts\nrequired to make disbursements pursuant to duly enacted appropriations\nand to certificates of approval issued by the director of the budget and\nfurther provided that the comptroller shall use the first subsequent\ncash receipts of this account to repay any such loans. Copies of the\naforementioned certificates of approval shall be filed with the\ncomptroller and with the chairman of the senate finance committee and\nthe chairman of the assembly ways and means committee.\n 5. Moneys of the account, following appropriation by the legislature,\nshall be allocated upon a certificate of approval of availability by the\ndirector of the budget for the purposes set forth in this section.\n 6. Notwithstanding the provisions of any other law to the contrary,\nthe comptroller is authorized and directed to transfer remaining moneys\ndeposited to the revenue arrearage account to the general fund\nmiscellaneous receipts account on the last day of the state fiscal year.\n 7. State agencies, as defined in section eighteen of this chapter,\nshall provide reports detailing debts owed to such agencies in a form\nand format prescribed in guidelines set forth by the director of the\nbudget, and pursuant to a reporting schedule set forth by the director\nof the budget.\n