Section 97-ZZZ - Cultural education account1. There is hereby established in the joint custody of the state comptroller and the commissioner of taxation and finance an account of the miscellaneous special fund to be known as the cultural education account.2. The comptroller is authorized and directed to receive for deposit to the credit of the cultural education account revenues designated for such deposit by law including those derived from the surcharge authorized by the third undesignated paragraph of subdivision (a) of section eight thousand eighteen of the civil practice and law and rules, subparagraph b of paragraph four of subdivision (a) of section eight thousand twenty-one of such law, subparagraph b of paragraph eleven of subdivision (b) of section eight thousand twenty-one of such law, and subdivision a of section 7-604, subdivision 1 of section 7-614 of the administrative code of the city of New York.3. Moneys of this account, following appropriation by the legislature, shall be available to support the following agencies and programs: (a) the state education department for services and expenses of the cultural education program including operating expenses and capital projects and the New York state summer school of the arts subject to a plan approved by the commissioner of education and the director of the budget; and (b) the Nelson A. Rockefeller performing arts center corporation subject to a plan approved by the director of the budget. N.Y. State Fin. Law § 97-ZZZ