§ 301-m. Credit or reimbursement for certain governmental purchases by
credit card. Notwithstanding any provision of the law to the contrary,
tax paid pursuant to this article in respect to motor fuel or diesel
motor fuel purchased by a government entity and paid for by such
government entity with a credit card shall be reimbursed or credited to
the issuer of the credit card used for such purchase or the fuel
distributor designated in accordance with and subject to the provisions
of sections eleven hundred thirty-eight, eleven hundred thirty-nine,
eleven hundred forty-two, and eleven hundred forty-five of this chapter
concerning such credit card issuers, fuel distributors and government
entities. Such provisions shall apply with respect to the administration
of and procedure with respect to the taxes imposed under this article in
the same manner and with the same force and effect as if the language of
such provisions had been incorporated in full into this article and had
expressly referred to the tax under this article, with such
modifications as may be necessary in order to adapt the language of such
provisions to the taxes imposed by this article, except to the extent
that any such provision is not relevant to this article.