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(a) Where property or services subject to sales or compensating use tax have been purchased on or from a qualified Indian reservation, as defined in section four hundred seventy of this chapter, the purchaser shall not be relieved of his or her liability to pay the tax due. Such tax due and not collected shall be paid by the purchaser directly to the department.\n(b) The tax due and not collected pursuant to subdivision (a) of this section may be reported and paid by means of such personal income tax forms or other tax forms as the commissioner deems appropriate.\n(c) The provisions of section two hundred eighty-four-e of this chapter concerning sales of motor fuel and Diesel motor fuel on qualified Indian reservations shall apply to the prepayment of sales tax imposed on motor fuel and Diesel motor fuel pursuant to section eleven hundred two of this article in the same manner and with the same force and effect as if the provisions of such section two hundred eighty-four-e had been incorporated in full into this article, except to the extent that any such provision is either inconsistent with a provision of such section

visions of such section two hundred eighty-four-e had been incorporated in full into this article, except to the extent that any such provision is either inconsistent with a provision of such section eleven hundred two or not relevant thereto.\n(d) The provisions of section four hundred seventy-one-e of this chapter concerning sales of cigarettes on qualified Indian reservations shall apply to the prepayment of sales tax imposed on cigarettes pursuant to section eleven hundred three of this article in the same manner and with the same force and effect as if the provisions of such section four hundred seventy-one-e had been incorporated in full into this article, except to the extent that any such provision is either inconsistent with a provision of such section eleven hundred three or is not relevant thereto.