Section 92 - Tax stabilization reserve fund1. There is hereby established a fund to be known as the tax stabilization reserve fund for the stabilization of the revenues of the state derived from the taxes, fees and other sources required by law to be paid into the general fund of the state treasury.2. The aggregate amount disbursed from the general fund during the fiscal year shall constitute the norm for such fiscal year of the amount of revenues from such taxes, fees and other sources, and the term "norm," as used in this section, shall mean such aggregate amount.3. At the close of each fiscal year any cash surplus remaining in the general fund over and above the norm for such fiscal year shall be transferred from or retained in such fund as hereinafter in this subdivision provided. There shall be transferred to the tax stabilization reserve fund all of such surplus moneys, up to and including an amount equivalent to two-tenths of one per centum of such norm, unless such transfer would increase such reserve fund to an amount in excess of two per centum of the amount of the norm for such fiscal year, in which event such transfer shall be limited to such amount as will increase such reserve fund to such two per centum limitation. Any balance of such surplus moneys, thereafter remaining in the general fund, shall be retained in such fund and be available for the reduction of state taxes.4. In the event that at the close of any fiscal year the receipts derived from the taxes, fees and other sources, required to be paid during such fiscal year into the general fund of the state shall fall below the norm for such fiscal year, there shall be transferred from the tax stabilization reserve fund to the general fund to the extent that there are sufficient moneys in the tax stabilization reserve fund, an amount equal to the difference between the norm and the amount of such receipts. If such transfer reduces the tax stabilization reserve fund to an amount less than two per centum of the norm for such fiscal year, the amount so transferred shall be repaid in cash prior to the computation and payment of any transfer to the fund pursuant to subdivision three of this section in not less than three equal annual installments within the period of six years or less next succeeding the date of such transfer; provided, however, that if any such annual installment shall increase such reserve fund to an amount in excess of two per centum of the amount of the norm for the then current fiscal year, such installment shall be limited to such amount as will increase such reserve fund to such two per centum limitation and no further repayment of the whole or any part of such transfer shall be required in any subsequent fiscal year. Repayments to the tax stabilization reserve fund shall be stipulated in annual budget bills.5. Moneys in the tax stabilization reserve fund may be temporarily loaned to the general fund during any fiscal year in anticipation of the receipt of revenues from taxes, fees and other sources required to be paid into the general fund during such fiscal year. Moneys so temporarily loaned shall be repaid in cash during the same fiscal year from revenues received from such taxes, fees and other sources as such revenues are received, to the extent that such revenues are not necessary for current expenditures required to be made from the general fund. In the event that any moneys so temporarily loaned remain unpaid at the close of the fiscal year, the amount so remaining unpaid shall be deemed a transfer from the tax stabilization reserve fund to the general fund to the same extent as if such moneys were transferred at the close of the fiscal year pursuant to the provisions of subdivision four of this section, and the provisions of such subdivision as to repayment shall control. Temporary loans pursuant to this paragraph shall be without interest.