Section 92-N. Snowmobile trail development and maintenance fund

1. There is
  hereby  established  in  the joint custody of the commissioner of parks,
  recreation and historic preservation and the state comptroller a special
  fund to be known as the "snowmobile trail  development  and  maintenance
  fund". The moneys in such fund shall be available for payment of any and
  all  costs  and  expenditures  incurred  in  performing  any of the work
  required in developing and maintaining a  system  of  snowmobile  trails
  pursuant  to  section  27.17  of  the  parks,  recreation  and  historic
  preservation  law,  including  costs   and   expenses   incidental   and
  appurtenant thereto.
    2.  Moneys  in  the  snowmobile trail development and maintenance fund
  shall be kept separately from and shall not be commingled with any other
  moneys in the joint or sole custody of  the  state  comptroller  or  the
  commissioner of parks, recreation and historic preservation.
    3. The snowmobile trail development and maintenance fund shall consist
  of  the  revenues  required  to  be  deposited  therein  pursuant to the
  provisions of section  21.07  of  the  parks,  recreation  and  historic
  preservation  law and section two thousand two hundred thirty-one of the
  vehicle and traffic law, and all other moneys  credited  or  transferred
  thereto from any other fund or source pursuant to law.
    4.  The  moneys  in such fund shall be appropriated by the legislature
  and paid out pursuant to section 27.17  of  the  parks,  recreation  and
  historic preservation law.