N.Y. State Fin. Law § 99-y*3

* § 99-y. Highway use tax administration account. 1. There is hereby\nestablished in the joint custody of the state comptroller and the\ncommissioner of the department of taxation and finance a special account\nto be known as the "highway use tax administration account".\n 2. The highway use tax administration account shall consist of all\nmonies collected from the highway use tax registration and decal fees\ncollected pursuant to sections five hundred two-a and five hundred nine\nof the tax law, and any other monies deposited into the account pursuant\nto law.\n 3. Monies of the account, following appropriation by the legislature,\nshall be used for the costs of the commissioner of taxation and finance\nin administering sections five hundred two, five hundred two-a and five\nhundred nine of the tax law, and expended for the purposes set forth in\nsection five hundred fifteen of the tax law.\n * NB There are 3 § 99-y's\n