Section 97-UUU - Tax revenue arrearage account1. 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.N.Y. State Fin. Law § 97-UUU