New York Consolidated Laws, State Finance Law - STF § 99-y. Highway use tax administration account

1. There is hereby established in the joint custody of the state comptroller and the commissioner of the department of taxation and finance a special account to be known as the “highway use tax administration account”.

2. The highway use tax administration account shall consist of all monies collected from the highway use tax registration and decal fees collected pursuant to sections five hundred two-a and five hundred nine of the tax law, and any other monies deposited into the account pursuant to law.

3. Monies of the account, following appropriation by the legislature, shall be used for the costs of the commissioner of taxation and finance in administering sections five hundred two, five hundred two-a and five hundred nine of the tax law, and expended for the purposes set forth in section five hundred fifteen of the tax law.