Section 1264. References to certain taxes or revenues from certain taxes administered by the commissioner

Notwithstanding any provision of  this  article  or  other  law to the contrary: where a section of subpart B of
  part one of this article or a local law, ordinance or resolution adopted
  pursuant to the authority of such subpart B or an agreement described in
  subdivision (c) of section twelve hundred sixty-two of this  part  or  a
  section of this part refers to revenues or net collections, or the like,
  from a tax or taxes imposed pursuant to the authority of such subpart B,
  and  such  tax or taxes are imposed on motor fuel and diesel motor fuel,
  any such reference expressed as a percentage of the rate  imposed  as  a
  percentage  or  as  a percentage of such revenues or net collections, or
  the like, shall be deemed also to refer to such tax or taxes imposed  on
  such  fuels at a rate of cents per gallon; and any such amount expressed
  as a percentage shall be  calculated  in  a  like  manner  as  an  equal
  fraction  of  such  tax  on  such  fuels  imposed at a rate of cents per
  gallon.