State Codes and Statutes
Statutes > New-york > Stf > Article-6 > 97-ss§ 97-ss. Tax proceeding fee 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 revenue fund to be known as the "tax proceedings fee account". 2. Notwithstanding the provisions of paragraph (e) of subdivision two of section thirty-nine of the judiciary law and the provisions of subdivision four of section ninety-four of this article, for the fiscal years beginning April first, nineteen hundred ninety-six and ending March thirty-first, nineteen hundred ninety-nine, the tax proceedings fee account shall consist of all monies received by the state as reported by the state comptroller pursuant to subdivision three of section two thousand four hundred two of the surrogate's court procedure act which are in excess of the sum of an amount equal to three times the monies reported by the state comptroller pursuant to subdivision three of section two thousand four hundred two of the surrogate's court procedure act in the fiscal year beginning April first, nineteen hundred ninety-five, and seven million dollars. 3. Notwithstanding the provisions of paragraph (e) of subdivision two of section thirty-nine of the judiciary law and the provisions of subdivision four of section ninety-four of this article, for the fiscal year beginning April first, nineteen hundred ninety-nine, and for all subsequent fiscal years, the tax proceedings fee account shall consist of all monies received by the state as reported by the state comptroller pursuant to subdivision three of section two thousand four hundred two of the surrogate's court procedure act which are in excess of an amount equal to the monies reported by the state comptroller pursuant to subdivision three of section two thousand four hundred two of the surrogate's court procedure act in the fiscal year beginning April first, nineteen hundred ninety-five. 4. All moneys in the tax proceedings fee account shall be available, subject to appropriation, for the payment of services and expenses of the judiciary.
