(a) An account which shall be credited with all license fees and penalties collected pursuant to paragraph (b) of subdivision one and paragraph (a) of subdivision four of section one hundred seventy-four of this article except as provided in section one hundred seventy-nine-a of this article, the portion of the surcharge collected pursuant to paragraph (d) of subdivision four of section one hundred seventy-four of this article, penalties collected pursuant to paragraph (b) of subdivision four of section one hundred seventy-four-a of this article, money collected pursuant to section one hundred eighty-seven of this article, all penalties collected pursuant to section one hundred ninety-two of this article, and registration fees collected pursuant to subdivision two of section 17-1009 of the environmental conservation law.

(b) An account which shall be credited with all surcharges collected pursuant to paragraph (c) of subdivision one and paragraph (b) of subdivision four of section one hundred seventy-four of this article. In addition, such account shall be credited with funds from the account established by paragraph (a) of this subdivision in an amount equal to two and three-quarters cents multiplied by the number of barrels of petroleum subject to the provisions of paragraph (d) of subdivision four of section one hundred seventy-four of this article. The amount so credited shall not exceed the amount equal to two and three-quarters cents multiplied by the number of barrels which would have been subject to the provisions of such paragraph (d) during the state fiscal year ending March thirty-first, nineteen hundred ninety-nine. Interest received on moneys in each account in the fund shall be credited to that account, respectively.