§ 289-c. Refunds. 1. The tax imposed by this article though payable by\nthe distributor, shall be borne by the purchaser and when paid by the\ndistributor shall be deemed to have been so paid for the account of the\npurchaser. No person shall sell, advertise, or offer for sale motor\nfuel, separate from the tax herein imposed; and the price paid by the\npurchaser for motor fuel on which the tax has been paid, if such price\nbe not less than the amount of the tax thereon, shall be presumed for\nthe purposes of this section to have included the tax.\n 1-a. (a) Any person selling motor fuel to an organization described in\nparagraph one or two of subdivision (a) of section eleven hundred\nsixteen of this chapter or a hospital included in the organizations\ndescribed in paragraph four of such subdivision for its own use or\nconsumption or selling kero-jet fuel to an airline for use in its\nairplanes may exclude the amount of the tax or taxes imposed by this\narticle from the selling price thereof.\n (b) (i) Any person registered as a distributor of motor fuel selling\naviation gasoline to a fixed base operator registered under this article\nas a "retail seller of aviation gasoline" may exclude the amount of the\ntax or taxes imposed by this article from the selling price thereof\nwhere such aviation gasoline is delivered to the fixed base operator's\npremises and placed in a storage facility used exclusively for the\npurpose of fueling airplanes. The commissioner may register as a "retail\nseller of aviation gasoline" a fixed base operator who makes no sales of\naviation gasoline other than retail sales not in bulk delivered directly\ninto the fuel tank of an airplane and who makes no sales of motor fuel\nother than the foregoing described retail sales of aviation gasoline\ndelivered directly into the fuel tank of airplanes (provided, in no\nevent, shall kero-jet fuel be construed to constitute motor fuel). Such\nregistration shall apply only to the wholesale purchase of only aviation\ngasoline by such "retail seller of aviation gasoline" and the retail\nsale by such person of aviation gasoline not in bulk for delivery\ndirectly into the fuel tank of an airplane for use in the operation\nthereof. In no event shall the registration as a "retail seller of\naviation gasoline" be deemed to be an authorization to import, or cause\nto be imported, motor fuel including aviation gasoline, into this state.\nAll the provisions of section two hundred eighty-three-a (except\nsubdivision one) of this article shall be applicable to the registration\nof "retail sellers of aviation gasoline" with the same force and effect\nas if the language of such section had been incorporated in full herein\nand had expressly referred to the registration of "retail sellers of\naviation gasoline", with such modification as may be necessary in order\nto adapt the language so as to apply to the registration of applicants\nfor and persons registered as "retail sellers of aviation gasoline".\nProvided, however, that if the commissioner is satisfied that certain\nrequirements of such foregoing provisions with respect to registration\nare not necessary in order to protect tax revenues, the commissioner may\nwaive, limit or modify such requirements with respect to the\nregistration of "retail sellers of aviation gasoline". The department,\nwhere applicable, shall coordinate the registration process with respect\nto a fixed base operator applying for registration as a "retail seller\nof aviation gasoline" and as a distributor of kero-jet fuel only with\nthe purpose of eliminating any duplicative information or procedures\nrequired of the applicant. Every person registered as a "retail seller\nof aviation gasoline" shall keep complete and accurate records of\npurchases and sales of aviation gasoline (including individual invoices\nidentifying each purchase or sale of aviation gasoline) to and from such\n"retail seller of aviation gasoline". The commissioner shall, if
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