§ 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.