Section 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.