Section 284-D - Petroleum testing fee1. In addition to the taxes imposed by or pursuant to this article, there is hereby imposed a regulatory fee at the rate of one-half of one mill per gallon upon motor fuel imported, manufactured or sold within this state by a distributor. The fee imposed by this section shall be administered and collected by the commissioner of taxation and finance in the same manner as the tax imposed by section two hundred eighty-four of this article. Except for the requirement of subdivision one of section two hundred eighty-five-a of this article that the tax be passed through to purchasers and the provisions of subdivisions one through five and nine of section two hundred eighty-nine-c and section two hundred eighty-nine-e of this article, all the provisions of this article applicable to the tax imposed by section two hundred eighty-four of this article shall apply with respect to the fee imposed by this section to the same extent as if it were imposed by such section two hundred eighty-four, insofar as such provisions can be made applicable to the fee imposed by this section, with such modification as may be necessary in order to adapt such provisions to the fee imposed by this section. The commissioner of taxation and finance may make such provisions as the commissioner deems necessary for the joint administration of the fee imposed by this section and the taxes imposed by or pursuant to this article.2. All fees imposed by this section, together with penalties and interest thereon, which are collected or received by the commissioner of taxation and finance, shall be deposited daily with such responsible banks, banking houses or trust companies, as may be designated by the state comptroller, to the credit of the comptroller. The comptroller shall require adequate security from all such depositories of such revenue collected by the commissioner of taxation and finance. The comptroller shall retain such amount as the commissioner of taxation and finance may determine to be necessary for refunds in respect to the fees imposed by this section, out of which the comptroller shall pay any refunds of such fees to which taxpayers shall be entitled under the provisions of this section. The commissioner of taxation and finance and the comptroller shall maintain a system of accounts showing the amount of revenue collected or received from the fee imposed by this section. The comptroller, after reserving such refunds shall, on or before the tenth day of each month, deposit to the credit of the motor fuel quality account, which is hereby established within the miscellaneous state special revenue fund, the fees imposed by this section, together with penalties and interest thereon, collected or received by such commissioner pursuant to this section during the preceding calendar month. The amount so payable shall be certified to the comptroller by the commissioner of taxation and finance or his delegate, who shall not be held liable for any inaccuracy in such certificate. Where the amount so paid over to such fund in any such distribution is more or less than the amount due to such fund, the amount of the overpayment or underpayment shall be certified to the comptroller by the commissioner of taxation and finance or his delegate, who shall not be held liable for any inaccuracy in such certificate. The amount of the overpayment or underpayment shall be so certified to the comptroller as soon after the discovery of the overpayment or underpayment as reasonably possible and subsequent payments and distributions by the comptroller to such fund shall be adjusted by subtracting the amount of any such underpayment from such number of subsequent payments and distributions as the comptroller and the commissioner of taxation and finance shall consider reasonable in view of the amount of the overpayment or underpayment and all other facts or circumstances.