--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.
New York Legal Code