2010 New York Code
TAX - Tax
Article 13-A - (300 - 315) TAX ON PETROLEUM BUSINESSES
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.