[§40-90]  Encumbrances, when void.  (a) All encumbrances for claims which the comptroller has determined to be inactiveshall become void six months from the end of the fiscal year of the originalencumbrance, or within a period of time less than six months as designated bythe comptroller.

(b)  All encumbrances for contracts shallbecome void after five years from the end of the fiscal year of the originalencumbrance; provided that the comptroller may grant an exemption from thissubsection if the comptroller finds that there is sufficient justification toextend a contract encumbrance. [L 1996, c 40, pt of §1]