§ 305. Exempt entities.--No corporation or unincorporated business
shall be a petroleum business subject to tax under this article because
it imported or caused motor fuel, diesel motor fuel or residual
petroleum product to be imported into this state or produced, refined,
manufactured or compounded such products in this state where such motor
fuel, diesel motor fuel or residual petroleum product is exclusively for
the use and consumption of such corporation or unincorporated business
and such corporation or incorporated business is an organization
described in subdivision (a) of section eleven hundred sixteen of this
chapter.