§ 91-a. 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 revenue arrearage account. Moneys of this
account shall be used for services and expenses related to the
collection and maximization of overdue non-tax revenues owed to the
state or any other purpose authorized by law.

2. Notwithstanding any other provision of law, such account shall
consist of all moneys collected by offset pursuant to section one
hundred seventy-one-f of the tax law; and all moneys deemed by the
comptroller to result from an offset of a contract payment or other
similar payment pursuant to his authority as defined by section one of
article five of the state constitution and section eight of this chapter
unless such offset is credited to any tax liability or other liability,
as set forth in paragraph (b) of subdivision six of section one hundred
seventy-one-f of the tax law; all general fund moneys collected by the
attorney general or any other public or private entity to whom debt has
been referred for collection, less actual administrative expenses, for
repayment of debt as defined in paragraph (b) of subdivision one of
section eighteen of the state finance law, except unemployment insurance
liability credited to federal funds, federal trust funds or fiduciary
funds, as prescribed in guidelines set forth by the director of the
budget; and all other moneys credited or transferred thereto from any
other fund or source pursuant to law.

3. Within such account there shall be created a sub-account from which
the comptroller, upon certification, may pay any refunds or
reimbursements and any interest due thereon to which a debtor, as
defined in section eighteen of this chapter, is entitled.

4. The comptroller is hereby authorized and directed to deposit into
this account all moneys collected pursuant to section one hundred
seventy-one-f of the tax law and all moneys collected in the offset of a
payment as described in subdivision two of this section. Further, the
comptroller is authorized and directed to loan money by transfer to the
revenue arrearage account from the general fund, or any other fund;
provided, however, that such loans shall be limited to the amounts
required to make disbursements pursuant to duly enacted appropriations
and to certificates of approval issued by the director of the budget and
further provided that the comptroller shall use the first subsequent
cash receipts of this account to repay any such loans. Copies of the
aforementioned certificates of approval shall be filed with the
comptroller and with the chairman of the senate finance committee and
the chairman of the assembly ways and means committee.

5. Moneys of the account, following appropriation by the legislature,
shall be allocated upon a certificate of approval of availability by the
director of the budget for the purposes set forth in this section.

6. Notwithstanding the provisions of any other law to the contrary,
the comptroller is authorized and directed to transfer remaining moneys
deposited to the revenue arrearage account to the general fund
miscellaneous receipts account on the last day of the state fiscal year.

7. State agencies, as defined in section eighteen of this chapter,
shall provide reports detailing debts owed to such agencies in a form
and format prescribed in guidelines set forth by the director of the
budget, and pursuant to a reporting schedule set forth by the director
of the budget.