§ 301-c. Reimbursement. * A subsequent purchaser shall be eligible\nfor reimbursement of tax with respect to the following gallonage,\nsubsequently sold by such purchaser in accordance with subdivision (a),\n(b), (e), (h), (j), (k), (n) or (o) of this section or used by such\npurchaser in accordance with subdivision (c), (d), (f), (g), (i), (l),\n(m) or (q) of this section, which gallonage has been included in the\nmeasure of the tax imposed by this article on a petroleum business:\n * NB Effective until September 1, 2026\n * A subsequent purchaser shall be eligible for reimbursement of tax\nwith respect to the following gallonage, subsequently sold by such\npurchaser in accordance with subdivision (a), (b), (e), (h), (j) or (k)\nof this section or used by such purchaser in accordance with subdivision\n(c), (d), (f), (g), (i), (l), (m) or (q) of this section, which\ngallonage has been included in the measure of the tax imposed by this\narticle on a petroleum business:\n * NB Effective September 1, 2026\n (a) Non-highway Diesel motor fuel used for heating purposes. (1) Total\nresidential heating reimbursement. Non-highway Diesel motor fuel\npurchased in this state and sold by such purchaser to a consumer for use\nexclusively for residential heating purposes but only where (i) such\nnon-highway diesel motor fuel is delivered into a storage tank which is\nnot equipped with a hose or other apparatus by which such non-highway\nDiesel motor fuel can be dispensed into the fuel tank of a motor vehicle\nand such storage tank is attached to the heating unit burning such\nnon-highway Diesel motor fuel, (ii) the tax imposed pursuant to this\narticle has been paid with respect to such non-highway diesel motor fuel\nand the entire amount of such tax has been absorbed by such purchaser,\nand (iii) such purchaser possesses documentary proof satisfactory to the\ncommissioner evidencing the absorption by it of the entire amount of the\ntax imposed pursuant to this article. Provided, however, that the\ncommissioner is authorized, in the event that the commissioner\ndetermines that it would not threaten the integrity of the\nadministration and enforcement of the tax imposed by this article, to\nprovide a reimbursement with respect to a retail sale to a consumer for\nresidential heating purposes of less than ten gallons of non-highway\ndiesel motor fuel provided such fuel is not dispensed into the tank of a\nmotor vehicle.\n (2) Partial non-residential heating reimbursement. (A) Non-highway\nDiesel motor fuel purchased in this state and sold by such purchaser to\na consumer for use exclusively for heating, other than for residential\nheating purposes, but only where (i) such non-highway diesel motor fuel\nis delivered into a storage tank which is not equipped with a hose or\nother apparatus by which such non-highway Diesel motor fuel can be\ndispensed into the fuel tank of a motor vehicle and such storage tank is\nattached to the heating unit burning such non-highway Diesel motor fuel,\n(ii) the tax imposed pursuant to this article has been paid with respect\nto such non-highway diesel motor fuel and the entire amount of such tax\nhas been absorbed by such purchaser, and (iii) such purchaser possesses\ndocumentary proof satisfactory to the commissioner evidencing the\nabsorption by it of the entire amount of the tax imposed pursuant to\nthis article.\n (B) Calculation of partial reimbursement. Notwithstanding any other\nprovision of this article, the amount of the reimbursement under this\nparagraph shall be determined by multiplying the quantity of non-highway\ndiesel motor fuel eligible for the reimbursement times the sum of the\nthen current rate of the supplemental tax imposed by section three\nhundred one-j of this article and forty-six percent of the then current\nrate of the tax imposed by section three hundred one-a of this article,\nwith respect to the non-highway diesel motor fuel rate, as the case may\nbe.\n (b) Sales to New Yor
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