Section 392-I. Prices reduced to reflect change in sales tax computation

Every person engaged in the retail sale  of  motor  fuel  and/or  diesel
  motor  fuel  or  a  distributor  of  such  fuels,  as defined in article
  twelve-A of the tax law, shall reduce the price such person charges  for
  motor  fuel and/or diesel motor fuel in an amount equal to any reduction
  in taxes  prepaid  by  the  distributor  or  paid  by  retail  customers
  resulting from computing sales and compensating use taxes at a cents per
  gallon  rate  pursuant to the provisions of paragraph two of subdivision
  (e) and subdivision (m) of section eleven hundred eleven of the tax law.