§ 378-a. Emergency service permits. 1. The authority is hereby
authorized and directed to issue refunds for tolls incurred by
ambulances or fire vehicles engaged in an emergency operation, or, at
the option of the authority, to issue emergency services permits for use
by ambulances and fire vehicles which shall provide for travel at no
charge between interchanges and barriers while such vehicles are engaged
in an emergency operation. For purposes of this section, the term
"ambulance" shall have the same meaning as such term is defined by
section one hundred-b of the vehicle and traffic law, the term "fire
vehicle" shall have the same meaning as such term is defined by section
one hundred fifteen-a of the vehicle and traffic law, and the term
"emergency operation" shall have the same meaning as such term is
defined by section one hundred fourteen-b of the vehicle and traffic
law. In any rules and regulations promulgated for the implementation of
this section, the authority may establish the type of documentation or
other proof satisfactory to the authority that an ambulance or fire
vehicle was engaged in an emergency operation at the time a toll was
incurred.

2. If, upon the completion of an audit conducted by a certified public
accountant selected by the authority, the authority can demonstrate that
the issuance of refunds or permits as authorized in subdivision one of
this section causes a significant loss of revenue to the authority, the
authority is authorized, pursuant to a resolution of the board, to offer
such refunds or permits at a discount of the cash cost per mile;
provided, however, that, prior to such board resolution, the authority
shall hold at least two public hearings, at a time and location which
will, to the extent practicable, maximize the participation of the
general public.