N.Y. Tax Law § 301-m: Credit or reimbursement for certain governmental purchases by credit card

§ 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.